BOULDER COUNTY 2020 BUDGET
Boulder County
2020 BUDGET BOOK
Adopted December, 2019
0 BOULDER COUNTY 2020 BUDGET
Prepared by Office of Financial Management
Ramona Farineau Chief Financial Officer
Available online at www.BoulderCounty.org
ACKNOWLEDGEMENTS
Thank you to everyone who contributed to publishing this budget document. We would like to express our appreciation to the following individuals for their efforts. They deserve special recognition for their work on this document.
Images of Boulder County landmarks are used under Creative Commons license and/or permission of the artist. Cover photo "Boulder Falls" is licensed under CC BY-NC-ND 2.0.
BOULDER COUNTY BUDGET STAFF
Aaron Pratt, Budget Director Jillian Dieterich, Senior Budget Analyst Dawn Bashford-Page, Budget Analyst Mitchell W. Goodwin, Senior Budget Analyst Amy Jarboe, Budget Analyst David Thayer, Budget Analyst
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GFOA DISTINGUISHED BUDGET PRESENTATION AWARD
The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Boulder County, Colorado for its annual budget for the fiscal year beginning January 1, 2018. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, an operations guide, a financial plan, and a communication device.
The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.
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TABLE OF CONTENTS
ACKNOWLEDGEMENTS...... 1
BOULDER COUNTY BUDGET STAFF ...... 1
GFOA DISTINGUISHED BUDGET PRESENTATION AWARD ...... 2
TABLE OF CONTENTS ...... 3 SECTION 1 – INTRODUCTION TO BOULDER COUNTY ...... 7
ELECTED OFFICIALS ...... 7
DEPARTMENT HEADS ...... 7
COUNTY ORGANIZATION ...... 8 Functions and Duties of Government...... 8 Organizational Chart ...... 9
BOULDER COUNTY OVERVIEW ...... 10 Demography of Boulder County ...... 11 Economy of Boulder County ...... 14 History of Boulder County ...... 15 SECTION 2 – BUDGET MESSAGE ...... 21
OVERVIEW ...... 21
BUDGET GOALS ...... 21
KEY FACTORS ...... 21
REVENUE OUTLOOK ...... 23
EXPENDITURES ...... 24
COMPENSATION AND BENEFIT COSTS ...... 25
STAFFING...... 25
NEW REQUESTS ...... 26 Transportation ...... 26 Sustainability ...... 26 Public Safety ...... 26 County-Wide ...... 26
DEBT ...... 27
BUDGET RESERVES ...... 27
BASIS OF BUDGETARY ACCOUNTING ...... 28
OVERVIEW OF COUNTY FUNDS ...... 28
CONCLUSION AND ACKNOWLEDGEMENTS ...... 31 SECTION 3 – BUDGET SUMMARY ...... 33
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CONSOLIDATED BUDGET SUMMARY ...... 33
BOULDER COUNTY FUND OVERVIEW ...... 34
GENERAL USE FUNDS ...... 36 General Fund ...... 36
SPECIAL REVENUE FUNDS ...... 38 Road and Bridge Fund ...... 38 Social Services Fund ...... 40 Dedicated Resources Fund ...... 42 Health and Human Services Fund ...... 44 Offender Management Fund ...... 46 Sustainability Tax Fund ...... 47
CAPITAL AND DEBT SERVICE FUNDS ...... 48 Parks and Open Space Fund ...... 48 Capital Expenditure Fund ...... 50 Disaster Recovery Fund ...... 52 Debt Service Fund ...... 53
PROPRIETARY FUNDS ...... 54 Eldorado Springs Local Improvement District Fund ...... 55 Recycling Center Fund ...... 56 Risk Management Fund ...... 58 Fleet Services Fund ...... 59
FUND BALANCES ...... 60
EXPENDITURES BY GOVERNMENT FUNCTION ...... 62
LONG RANGE PLANNING ...... 64 SECTION 4 – GOALS AND BUDGET PLANNING ...... 66
OVERVIEW ...... 66
2019-2023 STRATEGIC PRIORITIES ...... 66
2020 UPDATE ON STRATEGIC PRIORITIES ...... 66
BOARD OF COUNTY COMMISSIONERS STRATEGIC PRIORITIES PLAN ...... 67 SECTION 5 – POLICIES & PROCEDURES ...... 87
OVERVIEW ...... 87
ACCOUNTING, AUDITING AND FINANCIAL REPORTING POLICIES ...... 87
DEBT POLICIES ...... 88
FUND BALANCE POLICIES ...... 88
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INVESTMENT POLICIES ...... 89
CAPITAL OUTLAY POLICIES ...... 90
REVENUE POLICIES ...... 90
VACANCY SAVINGS POLICY ...... 90
FUND ACCOUNTING ...... 91
BASIS OF BUDGETING & ACCOUNTING ...... 92
2020 BUDGET PROCESS ...... 93
2020 BUDGET CALENDAR ...... 95
BUDGET AMENDMENT POLICY AND PROCEDURES ...... 96
BUDGETARY FISCAL CONTROL ...... 97 SECTION 6 – REVENUE BUDGET ...... 98
OVERVIEW ...... 98
REVENUE BUDGETING PROCESS ...... 99
2020 REVENUE BY FUND ...... 101
FUND REVENUE HISTORY ...... 102
MAJOR REVENUE TYPES ...... 103
PROPERTY TAX CALCULATIONS ...... 106
PROPERTY TAX DISTRIBUTION ...... 107
PROPERTY TAX LIMITATIONS ...... 108 SECTION 7 – PERSONNEL BUDGET ...... 110
OVERVIEW ...... 110
POSITION CONTROL ...... 110
2020 PERSONNEL COMPENSATION PACKAGE ...... 111
2020 PERSONNEL CHANGES ...... 113
2020 PERSONNEL BY DEPARTMENT ...... 115
2020 PERSONNEL BY GOVERNMENT FUNCTION ...... 116
PERSONNEL TRENDS ...... 117
PERSONNEL HISTORY ...... 118 SECTION 8 – CAPITAL EXPENDITURES ...... 121
OVERVIEW ...... 121
CAPITAL OUTLAY ITEMS ...... 122
TRANSPORTATION CAPITAL IMPROVEMENT PROJECTS ...... 126
OPEN SPACE AND TRAILS ACQUISITION PROJECTS ...... 128
CAPITAL EXPENDITURE BUILDINGS AND INFRASTRUCTURE...... 130
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BOULDER COUNTY CAPITAL ASSETS ...... 133 SECTION 9 – DEBT SERVICE ...... 135
OVERVIEW ...... 135
DEBT POLICIES AND LIMITS ...... 136
2020 DEBT FOR BOULDER COUNTY GOVERNMENT ...... 136
2020 DEBT SERVICE SCHEDULE ...... 137
2020 DEBT BY FUND ...... 138
SUMMARY OF ANNUAL DEBT SERVICE REQUIREMENTS TO MATURITY ...... 138
2020 DEBT DESCRIPTIONS...... 139 SECTION 10 - ORGANIZATION PROFILES ...... 151
OVERVIEW ...... 151
ADMINISTRATIVE SERVICES ...... 152
ASSESSOR ...... 161
BOARD OF COMMISSIONERS ...... 164
CLERK & RECORDER ...... 166
CORONER ...... 169
COMMUNITY SERVICES ...... 173
COUNTY ATTORNEY ...... 176
DISTRICT ATTORNEY ...... 178
HOUSING AND HUMAN SERVICES ...... 184
LAND USE ...... 190
PUBLIC HEALTH ...... 194
PARKS & OPEN SPACE ...... 197
SHERIFF ...... 200
SURVEYOR ...... 205
TRANSPORTATION ...... 207
TREASURER ...... 210 REFERENCE SECTION ...... 212
GLOSSARY ...... 212
BUDGET INSTRUCTIONS ...... 220
ADOPTING RESOLUTIONS ...... 225
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INTRODUCTION
“Cabin and woods in the fall in Boulder, Colorado” by Owen Wassell CC0 / Public Domain
BOULDER COUNTY 2020 BUDGET
SECTION 1 – INTRODUCTION TO BOULDER COUNTY
ELECTED OFFICIALS
Assessor Cynthia Braddock Current Term Expires 2023 Clerk and Recorder Molly Fitzpatrick Current Term Expires 2023 Coroner Emma Hall Current Term Expires 2023 District Attorney Michael Dougherty Current Term Expires 2021 Sheriff Joe Pelle Current Term Expires 2023 Surveyor Lee Stadele Current Term Expires 2023 Treasurer Paul Weissmann Current Term Expires 2023
DEPARTMENT HEADS
Appointed annually by the Board of County Commissioners:
Administrative Services Jana Petersen Office of Financial Management Ramona Farineau Commissioners’ Deputy Michelle Krezek Community Services Robin Bohannan County Attorney Ben Pearlman Housing and Human Services Frank Alexander Land Use Dale Case Parks and Open Space Eric Lane Transportation Jeff Maxwell
Appointed annually by the Board of Health:
Public Health Jeff Zayach
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COUNTY ORGANIZATION
Boulder County is a political subdivision of the State of Colorado created to carry out the will of the state government. It is governed by a three-member Board of County Commissioners. Each commissioner is elected at-large by the voters of the county and must reside in the district for which he or she is elected. There are also seven other elected officials – Assessor, Clerk & Recorder, Coroner, District Attorney, Sheriff, Surveyor and Treasurer.
The county provides a wide range of services to its residents including public safety and offender management, highways and streets, parks and open space, health and human services, public improvements, sustainability, planning, zoning and general administration.
Water, sanitation, fire, utilities, schools, recreation and library services are provided to county residents by a variety of non-county public and private entities, depending on property location.
FUNCTIONS AND DUTIES OF GOVERNMENT By statute, the county has the following powers:
• To list and value all property. • To operate community correctional facilities and programs. • To determine the cause of all unattended deaths. • To set and alter precinct boundaries. • To issue licenses such as: liquor, marijuana, marriage, restaurants, body art (e.g., tattoo or body piercing) facilities and trash haulers. • To ensure safekeeping of public records. • To record legal instruments and business records. • To register motor vehicles. • To register electors and conduct elections. • To prosecute all felonies, misdemeanors, and juvenile offenses. • To promote agricultural research. • To spray noxious weeds. • To provide veteran services. • To cause and enforce zoning regulations. • To establish land use controls. • To enforce building codes. • To plan and maintain public roads and bridges. • To keep and preserve the peace in the county. • To collect and distribute taxes for all taxing districts within the county. • To administer all welfare programs as determined by the Department of Human Services.
This list is by no means all-inclusive but meant to be a summary of the functions and duties of county government.
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Organizational Chart
Note: Chart reflects state of Boulder County as of budget adoption in December 2019. Changes as a result of 2020 agency re- organization are not reflected here.
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BOULDER COUNTY OVERVIEW
Boulder County is a diverse and dynamic 742 square miles situated in north-central Colorado. Bordered on its western edge by the Continental Divide, the county’s topography varies dramatically from the bucolic, agricultural regions of the eastern plains to the breathtaking, snow- capped peaks of the Rocky Mountain range. Adjacent counties include Larimer to the north, Weld and Broomfield to the east, Jefferson and Gilpin to the south, and Grand County to the west.
Eastern Boulder County begins in the High Plains, at just under 5,000 feet above sea level. Documenting his expedition into the area in the 1820’s, explorer Stephen Long inaccurately referred to the territory east of the Rocky Mountains as the “Great American Desert,” under the mistaken belief that the region was entirely unfit for agriculture. In contrast to Long’s assessment, the conditions in eastern Boulder County proved favorable for farming. The land is accented with lakes and streams as well as ditches used primarily for agricultural purposes, the result of the effort to convert the dry soil into productive land. In addition to the rich, irrigated farmlands, and rolling pastures, the plains have also provided other natural resources, such as lignite coal, iron ore, and small amounts of oil and gas. It is here on these plains that many of Boulder County's principal communities - Longmont, Erie, Lafayette, Louisville, and Superior – were established as a result of the area’s agricultural and mining endeavors.
Heading west from the plains, the landscape begins its ascent toward the base of the Rockies. Nestled in these foothills and valleys are Lyons, Boulder, and Eldorado Springs, communities whose character is largely defined by their awe-inspiring surroundings – dramatic red rock formations typical of the region. The proximity of these towns to the mountains and rugged, rocky terrain make them ideal destinations for climbers, hikers, and outdoor enthusiasts of every kind.
Twisting and turning among the abruptly ascending rock formations are the canyons, which serve as gateways to the vast mountain range to the west. These spellbinding canyons bring the waters of the North and South St. Vrain, Left Hand, North and South Boulder creeks to the plains. As the terrain rises, evidence of Boulder County's mining history comes into view. A handful of these mountain mining towns, such as Gold Hill and Eldora, founded during
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the county’s mining boom, have survived as communities, while Jamestown, Ward and Nederland became incorporated municipalities.
The area west of the Peak to Peak Highway is largely owned by the federal government and managed by the U.S. Forest Service and the National Park Service. This area extends to the Continental Divide, which forms the western boundary of the county. Boulder County also contains major portions of some of the nation’s most beautiful national parks: Rocky Mountain National Park, Indian Peaks Wilderness and Roosevelt National Forest.
From rolling farmland to alpine tundra, from the bustle of urban activity to the solitude of a mountain summit, Boulder County is a unique and fascinating fusion of human enterprise and nature’s splendor.
DEMOGRAPHY OF BOULDER COUNTY Today, Boulder County remains diversified with both rural and urban settings. The University of Colorado at Boulder, four school districts and numerous scientific, research and recreational facilities are among the attributes of the County. Population of the county is over 300,000 with approximately one-third of the population in the City of Boulder and the City of Longmont, respectively, with the remainder dispersed throughout the County in the municipalities of Lafayette, Louisville, and in the smaller communities of Lyons, Nederland, Erie, Ward, Allenspark, Jamestown, Superior and unincorporated areas.
Demographic Overview
Total Population 325,480 Households 135,968 Average Household Size 2.39 SouMedian ce Age 38 US Census Bureau, Colorado Division of Local Government
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Boulder County Household Projected Population 428,243 416,475
403,077
387,675
370,618
351,310
325,480
2020 2025 2030 2035 2040 2045 2050 Source: Colorado Department of Local Affairs, State Demography
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Municipal Population in Boulder County Municpality 2010 2020 % Change Boulder 97,928 106,456 9% Erie (Part) 8,409 11,251 34% Jamestown 274 299 9% Lafayette 24,553 28,950 18% Longmont (Part) 86,409 95,993 11% Louisville 18,412 21,182 15% Lyons 2,038 2,066 1% Nederland 1,447 1,552 7% Superior (Part) 12,501 13,119 5% Ward 150 165 10% Unincorp. Area 43,484 44,447 2% Grand Total 295,605 325,480 10% Source: Colorado Division of Local Government, State Demography Office Population by Race Population Percentage White 284,719 88.69% Asian 14,979 4.67% Two or More Races 9,907 3.09% Some Other Race 6,698 2.09% Black or African American 2,827 0.88% American Indian and Alaska Native 1,715 0.53% Native Hawaiian and Other Pacific Islander 185 0.06% Source: US Census 2018 ACS 5-Year Survey (Table B03002) Population by Education Attained Count Percentage Less Than 9th Grade 4,160 1.98% 9th to 12th Grade 6,220 2.96% High School Graduate 25,800 12.29% Some College 33,198 15.82% Associates Degree 12,906 6.15% Bachelors Degree 69,525 33.13% Graduate Degree 58,041 27.66% Source: US Census 2018 ACS 5-Year Survey (Table S1501)
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ECONOMY OF BOULDER COUNTY
Economic Overview
Total Labor Force 196,991 Unemployment Rate 2.40% SouPer ce Capita Personal Income (2018) 73,394 US Census Bureau, Colorado Division of Local Government
EMPLOYER PROFILE Boulder County Leading Private Sector Employers Company Product/Service Local Employees Medtronic PLC Medical Devices & Products 2,470 Boulder Community Health Healthcare 2,440 Ball Aerospace & Technologies Corporation Aerospace, Technologies, & Services 1,680 IBM Corporation Computer Systems & Services 1,670 Seagate Technology Computer Hard Drives 1,440 Good Samaritan Medical Center Healthcare 1,430 Google Internet Services & Products 1,300 Centura Health: Longmont United & Avista Adventist Hospitals Healthcare 1,280 Sierra Nevada Corporation Aerospace Systems 750 Kaiser Permanente Healthcare 750 Note: Private Industry/Non-Retail Employers Source: Metro Denver Economic Development Corp., Development Research Partners, June 2019.
TAXPAYER PROFILE Boulder County Principal Taxpayers As of December 31, 2019 2019 Total Taxpayer Type of Business Assessed Assessed Valuation Valuation Xcel Energy Inc. Energy Utility 111,825,100 1.42% IBM Corporation Software Development and Computer Systems 49,630,889 0.63% GPIF Flatiron Business Park LLC Property Management & Development 44,886,509 0.57% Ball Corporation Research & Development 35,536,379 0.45% Charlotte Ball Seymour Childeren's Trust Property Management & Development 30,981,616 0.39% Qwest Corporation Telecommunicatios Research & Development 26,512,400 0.34% Tebo, Stephen D Property Management & Development 26,434,295 0.34% Ten Eleven Pearl LLC Property Management & Development 24,574,093 0.31% Western Office Portfolio Property Owner Property Management & Development 24,363,480 0.31% Macerich Twenty Ninth Street, LLC Property Management & Development 23,752,085 0.30% Source: Boulder County Assessor
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HISTORY OF BOULDER COUNTY Boulder County’s history began long before the formation of its territorial government in 1861. The mark of human settlement on this region runs the gamut, from archaeological finds and tipi rings left by early nomads, to satellite tracking devices built by the local operations of national industries. The human imprint upon the county has been as diverse as the geological landforms that define our surroundings.
LOUISIANA PURCHASE Between the 1803 Louisiana Purchase and Colorado’s admission into the Union as a state in 1876, present-day Boulder County was included within the jurisdictional boundaries of a succession of territories: Louisiana, 1803-1819; Missouri, 1819-1854; Nebraska and Kansas, 1854-1861; and Colorado, 1861 until statehood in 1876. Today, Baseline Road, running west to east through central Boulder, is a reminder of the territorial era, as the road was built along the 40th parallel, which once separated the Nebraska and Kansas territories and now forms the boundary between the two states.
Long before the Louisiana Purchase, however, the Apaches roamed the plains of what today constitutes Boulder County. By the early 1800s the Cheyenne and Arapaho tribes inhabited much of the area, and the latter would figure prominently into county history. These tribes were nomadic foragers and hunters, and their movement was guided by the seasonal migration of the game they sought. The strong alliance between the Cheyenne and Arapaho was undoubtedly a deterrent to interference from This art by John Frederick Kensett is licensed under CC BY-NC-ND some of the warring, outside tribes.
Since little was known about the vast western lands acquired in the Louisiana Purchase, the United States government sent several expeditions to investigate the far reaches of the new territory. One of these expeditions, led by Major Stephen Long in 1820, extended into the Boulder County area. Long's party was comprised of twenty men, including topographers, a cartographer, a zoologist, a physician-botanist-geologist, a naturalist and a landscape painter. While the Long expedition failed to meet the objective of locating the great river headwaters, they nonetheless succeeded in documenting extensively the flora and fauna of the area. This, in turn, attracted fur trappers – and
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businessmen like Charles and William Bent and Ceran St. Vrain, who operated trading posts – to the vicinity. Beaver hats were the fad of the day, and beavers were plentiful in the Rocky Mountain region. In addition to trapping beaver, the trappers hunted bison for the hide as well as the meat.
GOLD RUSH In 1849 the discovery of gold in California had given new impetus to westward migration. The first recorded local encampment of these new settlers was at Red Rocks (now known as Settlers' Park) in Boulder Canyon, on October 17, 1858. The party of about 20 Nebraskans in search of gold was led by Captain Thomas Aikens. The Arapaho and Cheyenne, who had been granted a land area which included Boulder County, were fearful of the intruders, but Aikens was able to converse with Niwot, Chief of the Arapaho, and establish a friendly relationship with the indigenous people. Much credit for the initial peaceful coexistence of the local inhabitants and Boulder County settlers was due to Chief Niwot (meaning "Left Hand"), who was admired and respected by the settlers. A bust of Chief Niwot is displayed on the Boulder County Courthouse grounds, an honor to his contribution in the settlement of this area. The hamlet of Niwot, platted in 1875 along the Colorado Central Railroad line, was also named in honor of the Arapaho Chief who figured so prominently in county history.
It did not take Aikens' men long to find gold in Boulder Creek, but a major discovery did not occur until January 16, 1859. Ten miles northwest of Red Rocks and 3,000 feet higher in elevation, they found a large placer deposit, which they named Gold Run. (“Placer" refers to the ore that has collected in a place other than its original location, usually swept from its quartz veins by the flow of water). The Gold Rush had arrived in Boulder County! Aikens' party was soon joined by hundreds of prospectors. Others came to homestead and provide food and supplies to the miners. Aikens, himself, turned to farming in the area just east of Boulder, known as Valmont.
In October 1859, Colorado's pioneers organized the Jefferson Territory – present-day Boulder County was named Jackson, and Boulder City was the county seat – but without the authorization of Congress. The following year the U.S. Army sent men to build the first wagon road up Sunshine Canyon; pack animals were no longer the only means of hauling ore and supplies. While gold mining – placer mining was being replaced with hard-rock mining – was the center of activity in the canyons and mountains, irrigation was beginning on the plains. Water began transforming the land of buffalo grass and sagebrush into wheat fields and pastures for raising cattle. The town of Burlington was established on the St. Vrain Creek south of Longmont, a focal point for the area’s scattered farms.
THE COLORADO TERRITORY In 1861, the Colorado Territory was established by Congress, replacing the powerless Jefferson Territory. The federal government also signed a new Indian treaty, pushing the tribes into the arid, barren land between the Arkansas River (which flows through present-day Cañon City and Pueblo) and Sand Creek. As military troops were removed from Colorado Territory to join the Union effort in the Civil War, raids on settlers increased. The settlers erected a number of small forts, one of
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which, Fort Chambers, was built near the Valmont settlement. From there, in November 1864, Captain David Nichols and 100 volunteers left to help "settle the Indian problem." They joined other troops at Fort Lyon and, under the command of Colonel John Chivington, participated in the bloody massacre at Sand Creek. Three years later, after many battles, the Arapaho and Cheyenne, who had long inhabited Boulder County, were permanently removed from the territory and relocated to Oklahoma. Despite Aikens' and Niwot's amicable beginning, the situation tragically ended in war and, ultimately, the loss of homeland for the native peoples.
During the 1860's, in part as a result of the relocation of the indigenous tribes, there was renewed interest in migration to the Colorado Territory and its untapped resources. The Overland Trail – tracing roughly the same path as today’s U.S. 287 – was one of the heaviest traveled routes. Coal was discovered at Marshall, south of Boulder City and a supporting infrastructure began to take shape. A toll road was constructed through lower Boulder Canyon, over Magnolia Hill, to connect with the Enterprise Road and into the rich mining area around Central City and Ward. Indications of civilization and population growth began to appear in the area. In 1860 the first public schools were established; worship services were moved from home parlors to church buildings; postal service was extended into the county from Denver City; even newspapers were being published. You might say that Boulder County – or rather, Jackson County – had arrived!
As booming as the 1860s appeared, the decade closed with a county population of fewer than 2,000 people. But a surge in population was on the horizon. The 1869 discovery of silver in Caribou and, three years later, the discovery of tellurium in Gold Hill brought excited interest in metal mining. Populations swelled in existing mining camps, and new communities were established in the mountains. New life was coming to the plains as well – the Chicago-Colorado Colony founded Longmont in 1871; the railroads began laying track for service in Boulder County; the University of Colorado was established. Amid all this local activity, Colorado became a state in 1876.
Commercial development of the area's natural resources was not limited to the mountains. In the southern part of the county, the resource was lignite coal. Begun earlier at Marshall, coal mining soon spread to the areas that became Louisville, Lafayette and Erie. North of these towns, irrigated crop production was so successful that a
This image is licensed under CC BY-SA cannery was built in Longmont. In the Lyons area, commercial activity revolved around sandstone which was quarried and shipped throughout the nation. Not even the climate escaped commercialization: sanatoriums were established in Boulder, Hygiene and Lyons, with the promise that the high, dry air would cure tuberculosis, a common malady in the eastern
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states at the time. Natural springs that became spas and resorts were developed in Eldorado Springs (artesian water is still bottled and sold there), Crisman and Springdale.
TURN OF THE CENTURY Between 1890 and at the onset of World War I, Boulder County felt the impact of events taking place well beyond its borders. With the financial panic of 1893, the silver market all but collapsed. William Jennings Bryan, and his plan for free and unlimited coinage of silver was defeated in the 1896 presidential election, despite carrying Colorado 161,269 to 26,279. Boulder County coal mines had their troubles as well in the form of strikes and major gas explosions. The coal fields and railroads throughout the state were being brought under corporate control, bringing new conflicts and making locally based competition difficult. The county population swelled with new arrivals from China, northern Europe and the British Isles, bringing with them mining experience. By the turn of the century there was an influx of immigrants from southern and Eastern Europe to work the coal fields; immigrants from Japan and Mexico joined the German and Scandinavian farmers in the area around Longmont. The immigrants initially settled in ethnic colonies, but in time, these varied cultures were interwoven to form the rich tapestry of Boulder County's own heritage.
Life at the turn of the century was not easy. Divisions and disasters were common. There was passionate dissension over alcohol and its permissibility in the community ("wet" versus "dry"); miners faced off against mine operators; flood and fire ravaged parts of the county. Those who came to Boulder County seemed to have a spirit of resilient determination that eclipsed the adversity they faced. Part of the resilience no doubt stemmed from the potential of the land and its resources. When one resource played out, another was waiting to be explored or developed. Tungsten replaced gold as the most profitable resource being mined in the mountains. On the eastern plains, oil was discovered, and derricks began popping up on local farmlands. The creation of Rocky Mountain National Park brought a new surge of tourism. The strength of commercial activity was aided by the extensive system of railroads in the county, including the rail line constructed by David Moffat in the southern part of the county that spanned the Continental Divide. Progress, however, was not a straight and smooth road. A violent strike at the Columbine Mine east of Lafayette rocked the coal mining industry. The depression of the 1930s and the dust bowl conditions of that decade affected the entire region. Though gold mining experienced a temporary revival when gold was revalued, with the advent of World War II, gold and silver mining ceased, replaced by tungsten and fluorite as "essential" minerals. These too, declined with the end of the war.
POST-WAR ERA After the Second World War, a new kind of growth came to Boulder County – this time tied less to natural resources than to human resources. Scientific research and development, both public and private, began to locate in Boulder County. Among these new institutions was the Commerce Department's National Institute of Standards (NIST), which came to the City of Boulder in 1954. In the decades that followed, the National Center for Atmospheric Research (NCAR) and the National Oceanic and Atmospheric Administration (NOAA) followed suit, contributing to the area’s
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reputation as a major center of scientific and environmental research. During that same era, the Boulder-Denver Turnpike opened, improving transportation between Boulder and Denver. Construction of the Turnpike spurred growth along its corridor, including the planned community of Broomfield, which in 2001 separated from Boulder County to become its own county.
The 1950s and 60s saw local industry expand to include small and large developers of electronic and computer technology. IBM and Ball Aerospace opened facilities in Boulder County, and to this day IBM remains one of the county’s largest employers. By the late 1970s, Boulder County would be regarded as the "silicon valley" of Colorado and still continues to attract businesses from far This Photo of NCAR is licensed under CC BY-SA-NC and wide. Other industries have flourished in the county as well. Enterprises from breweries to purveyors of organic food have thrived in Boulder County, drawn here and energized by its entrepreneurial spirit, and its stunning natural surroundings and preserved open space.
The origin of what today is one of the region’s preeminent Open Space programs can be traced back to the City of Boulder’s Blue Line charter amendment. In the late 1950s, voters, concerned with the encroachment of residential developments into the foothills and beyond, overwhelmingly approved a measure that would prohibit the city from providing water to new residences above the “blue line” – a boundary at an elevation of roughly 5,750 feet, running north from Eldorado Springs. This effort inspired additional organizations committed to the preservation of open space within Boulder County. In 1967, the City of Boulder passed the nation’s first sales tax dedicated to the acquisition of open space. Since then Boulder County has followed suit with several its own Open Space taxes. Today Boulder County has conserved for future generations over 100,000 acres in agricultural and recreational land and the program has become a model for other communities that are concerned with unrestrained development.
BOULDER COUNTY TODAY The 21st Century brought new financial challenges to Boulder County. The 2008 global recession left its mark, as home foreclosures rose to a high in 2009, followed in 2010 by a decline in property values and an unemployment rate as high as 7.4%. With characteristic resilience, the county weathered the storm and has since rebounded. The unemployment rate in 2018 stood at only 2.5%. As young families continue to move to the area, population growth continues to be a challenge.
Colorado weather is known for its erratic behavior. The 2012 drought was followed by a devastating flood in September of 2013. Boulder County experienced an unprecedented rainfall
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which led to flash floods along every major drainage location in the county. The flooding cut off several communities from aid for many days, and extensive road and bridge damage left several mountain towns inaccessible for months. 219 homes and 95 manufactured homes were destroyed. Tragically, four residents lost their lives. Roughly 30 miles of county roads were destroyed, 150 miles of roads damaged and 36 county-maintained bridges either suffered damage or were destroyed. It was determined that 164 acres of county-owned open space and 111 miles of trails were damaged. The great flood of 2013 was declared a Federal disaster, and recovery continues today.
Although the population has grown, urbanization has not eradicated all the signs of Boulder County's early history. Boulder County has active agricultural and mining preservation projects. Landmark preservation efforts are evident in every community, and local historical and archaeological societies help perpetuate a sense of the past. The human energy, entrepreneurial spirit, and optimism, which arrived with the first settlers to Boulder County, continue to be the driving force of human activity in the County.
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BUDGET MESSAGE
“Colorado - Boulder: Boulder County Courthouse and Fountain” by Wally Gobetz CC BY-NC-ND
BOULDER COUNTY 2020 BUDGET
SECTION 2 – BUDGET MESSAGE
OVERVIEW
In December 2019, the Board of County Commissioners (BOCC) adopted a $439.9 million balanced budget for fiscal year 2020. The budget was developed in accordance with Colorado state statutes governing budget law and the county’s own fiscal and budgetary policies. The 2020 budget represents a 2% increase over the 2019 budget of $432.5 million. The BOCC approved a revenue budget of $458.7 for 2020 and certified a mill levy of 23.473 mills in comparison to a 2019 levy of 24.026 mills. The county utilized a temporary levy credit of 1.408 mills and remains in compliance with the statutory 5.5% property tax limit. Sales and use tax revenues were budgeted at a 11% increase over 2019 for a total of $64.8M in budgeted revenue.
BUDGET GOALS
The Board of Boulder County Commissioners set the following 2020 budgeting goals:
• Rebuild our unassigned General Fund balance to an optimal level of $40 million. Prior to the 2013 flood, our unassigned fund balance was over $60 million. Our 2018 audited unassigned fund balance stood at $35 million. A $40 million balance would allow the county to withstand an economic downturn or an unforeseen disaster. We aim to meet this reserve level goal by 2025; • Recognize our employees as our most important asset and to continue to provide a total compensation package that is in line with the market and balanced with other budget needs; • Provide the best in public service by funding services that effectively meet the needs of our community; • Continuation and close out of flood recovery projects and the work necessary to receive reimbursement for this work.
KEY FACTORS
2013 FLOOD RECOVERY Boulder County’s 2020 budget development was impacted again by the lagging FEMA reimbursements for the 2013 flood recovery work funded by the county, largely from the Road and Bridge Fund. Reimbursement revenues received from FEMA are recorded in our General Fund each year and transferred at year end to the Road and Bridge Fund to make that fund whole. The most recent 2018 audited financial statements reflect a negative fund balance of $29.2 million in the Road and Bridge Fund as a result of delayed reimbursements. Estimated 2019 figures for the Road and Bridge Fund indicate a negative fund balance of $48.7 million. This scenario reflects expected
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lengthy reimbursement times, but the county continues to negotiate with FEMA over flood reimbursable costs. Based on current models, the county could see a potential denial of reimbursements of approximately $42 million. We continue to monitor this estimate closely. As the General Fund must ultimately cover any residual negative fund balance, it is important to consider the health of our Road and Bridge Fund. Boulder County has planned budgeted transfers from the General Fund to the Road and Bridge fund in the amount of $10 million for 2020.
INTEGRATING A NEW ENTERPRISE RESOURCE SYSTEM FOR BOULDER COUNTY In May of 2019, Boulder County went live with its new Enterprise Resource Planning and Budget software system (Oracle). The BC Swift transition project to Oracle took more than two years and the county continues to adapt to the new financial and project management program. As noted in the Budget Summary, there were substantial fund and appropriation changes across the county that are reflected for the first time in the 2020 budget. The following sections note some of the reporting implications of these changes for external audiences.
The county’s financial chart of accounts was at the heart of the new financial system, and as the foundational component in which the county transacts, the new ERP focused on the need to redesign and consolidate that structure for better reporting and transparency purposes. A conscious effort was put into rolling individual revenue and expense categories up to a higher grouping level which reduced the total number of account values. Similarly, there was an opportunity to consolidate the county’s historical chart of account funds structure to new groupings of funds with like responsibilities. One example is our Dedicated Resource Fund which consolidated previous individual funds that had local, state, and federal grant activities. The following table presents key examples of the new accounting segment structure.
New Fund Description Fund Combinations 101 General Fund 001 General Fund and 022 Retirement Fund 117 Dedicated Resources 017 Grants Fund, 018 Workforce Fund, 031 Better Fund Buildings Grant Fund, 010 Disaster Recovery Grants Fund 120 Health and Human 020 Health and Human Services Fund, 015 Services Development Disabilities Fund, 032 Human Services Safety Net Fund, 025 Worthy Cause Fund 126 Parks and Open Space 023 Conservation Trust Fund, 026 Open Space Capital Improvement Fund 129 Debt Service Fund 029 Clean Energy Options LID Fund, 030 Qualified Energy Conservation Fund
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REVENUE OUTLOOK
The 2020 budgeted revenue for Boulder County is $458.7 million and represents a $14 million increase from 2019 estimated revenue. County revenue is comprised of many different sources and categorized into the major groups of property taxes, intergovernmental revenues, sales and use taxes, 2013 flood recovery reimbursements and all other revenue sources.
PROPERTY TAXES Total budgeted property tax revenue for the county is $201,862,874 for 2020. Budgets are aligned with the property tax revenue projections. The General Fund receives $167 million in property tax revenues. In addition to the General Fund, several other funds receive property tax revenue and these funds have a mill levy set in the respective approved ballot issues and are not a part of the budget amount that is limited by the “5.5% rule”. The remainder of property tax revenue is subject to the “5.5% rule” and available to support budgets in the General Fund, Road & Bridge Fund, Social Services Fund and Capital Expenditure Fund.
The total assessed value for the county in 2020 is $8,686,582,326. Boulder County retains only 25% of total annual property tax collected by the Treasurer’s Office. The remaining 75% is distributed to other taxing entities including school districts and municipalities, as depicted in the following chart.
SALES AND USE TAX The 2020 Boulder County sales and use tax rate is 0.985%. The sales and use taxes are comprised of individual, voter-approved county sales and use tax ballot measures adopted to support county programs. These revenues are dedicated to supporting the following funds and appropriations: Open Space, Worthy Cause, Offender Management, Sustainability, Transportation Projects in the Road and Bridge Fund, and Trails Projects in the Dedicated Resources Fund.
Based upon historical trends and current economic indicators, we forecasted an increase of 3% for sales and use taxes in 2020 over 2019 actuals. The total resulting estimated 2020 revenue from sales and use taxes is $64.8 million and the revenue section provides historical sales and use tax collections.
OTHER REVENUES Besides property tax, and the sales and use taxes, the county’s other revenue sources include Specific Ownership Taxes, fees for services, fines, licenses and permits, interest earned on investments and various intergovernmental revenues. These revenue sources are projected to remain stable for the 2020 budget.
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EXPENDITURES
Boulder County’s 2020 budgeted expenditures are $439.9 million. 2020 expenditures will increase by $7.0 million or 2% over 2019 budgeted expenditures. The major increases are in the Sustainability Tax Fund ($6.8 million). 2020 budget requests are consistent with the Boulder County Commissioners Budget Guidance surrounding the 2020 budget goals; these are highlighted below and further detailed on Boulder County’s website. The following table provides a summary of 2020 expenditures by government function.
BOULDER COUNTY EXPENDITURES TOTAL EXPENSES: $439,968,547
Capital Expenditures $22,081,975 Flood Recovery 5% $19,299,722 4% Debt Service $19,913,760 5% General Government Transportation $110,082,271 $37,845,861 25% 9%
Conservation & Sustainability $52,237,669 12% Public Health & Welfare Safety & $111,543,188 Judicial 25% $66,964,100 15%
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COMPENSATION AND BENEFIT COSTS
As with most service organizations, public or private, personnel costs (wages and benefits) are the largest category of expenditures. Maintaining a competitive, market-based, pay-for performance total compensation package for employees is critical to recruit and retain a high performing workforce. The county follows fiscally conservative principles in designing our compensation and benefits strategy. Our aim is to offer compensation that is competitive in the market, provide internal equity, and is within fiscal feasibility of the county’s budget.
The budget includes a 2% merit pool, market adjustments to 79 county funded classifications, and a 1.6% funded pay range movement to all county funded classifications. Medical premiums are increasing 7.4% or approximately $1,660,000 countywide. This cost is being funded through the county contribution to medical premiums. The components of the adopted 2020 Boulder County compensation package total $8,940,836.
STAFFING
Staffing changes for 2020 include the approval of 17 new positions countywide: 9 in the General Fund, 2 in the Parks and Open Space Fund, 3 in the Offender Management Fund, and 3 in the Sustainability Tax Fund. In 2019, there were a total of 19.45 new FTEs authorized in the adopted budget; 7 in Sheriff’s Department (Boulder County Jail staff 5 and Communications Center 2); 3 in the District Attorney’s Office; the remaining 9.45 are full and partial positions added across five other departments.
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NEW REQUESTS
Countywide new budget requests total $61.5 million; $54.6 million in one-time requests, $679 thousand for two to five-year term requests, and $6.2 million in ongoing requests (of which only $655 thousand will be funded by the general fund.) The following are key initiatives included in the 2020 budget.
TRANSPORTATION
• Road repair and maintenance, including continued asphalt, concrete and surface treatments to extend pavement life throughout Boulder County ($9.9 million) • Road/Transit Sales Tax Projects ($10.9 million) • 71st street shoulders and path ($4.8 million) • South Boulder Road Widening-Lafayette ($4 million) • Highway 42/Short Intersection ($900k) • Highway 42 Underpass-Louisville ($500k) • Transit Support/Planning & Design ($1.7 million) • Scheduled Road and Bridge Fund annual Fleet and Equipment replacements ($1.8 million)
SUSTAINABILITY • Clean Energy and Energy Efficiency ($1.2 million) o EnergySmart ($750k) o Low Income Energy Services ($400k) o Climate Mitigation Efforts ($90k) • Food/Agriculture ($305k) o Education, incentive, and infrastructure for farmers • Sustainability Grants and Innovation Fund ($799k) o Community Sustainability Grant ($479k) o Innovation Fund ($319k) • Electric Vehicle Adoption and Charging Station ($90k)
PUBLIC SAFETY • District Attorney’s Office: Programs to reduce recidivism and outreach to increase the community’s trust in the justice system ($494k) o Deputy District Attorney 2- Juvenile Court ($138k) o Deputy District Attorney 3- District Court ($116k) o Justice Center Capital Project- Justice Center Furnishings ($206k) • Sheriff’s Office ($4.5 million) o Traffic Unit Program Pilot with Staffing and Operating cost ($433k) o Bomb Trailer Replacement with the City of Longmont ($70k) o Sheriff’s Operations Database System replacement ($3.6 million)
COUNTY-WIDE • 2020 Annual County Fleet Vehicle replacement ($1.2 million) • Boulder County Financial Transparency Portal ($165k) • Oracle ERP Supplier Portal and Mobile/Social Implementation ($80k)
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DEBT
Boulder County’s most recent rating action occurred in March 2020 at which time Standard & Poor’s increased its strong rating of AA+ to AAA. The rating report discusses the following as logic for the upgrade:
• A very strong economy • Strong management • Adequate budgetary performance • Very strong budgetary flexibility • Very strong liquidity • Very strong debt and contingent liability profile • Strong institutional framework
The 2020 bonded debt payments are currently budgeted the Open Space Fund and in the Debt Services Fund, which combined the Clean Energy Options Local Improvement Fund, and the Qualified Energy Conservation Bond Fund into one fund. The county has also issued several series of Certificates of Participation whose lease payments are budgeted in the Capital Expenditure Fund and in the Disaster Recovery. The county has no General Obligation Debt (G.O. Debt). The county issued $30M open space bonds in March 2020.
BUDGET RESERVES
The county’s fund balance policy outlines appropriate -fund balance levels necessary to conform with legal requirements. These levels also help to maintain a strong financial position. The county has met its TABOR requirements, which specify that 3% ($5.9 million) of fiscal year spending must be reserved for emergencies. The county also abides by an internal policy of maintaining a general fund reserve equal to at least 2 months of the operating budget.
As the budget is developed, attention is focused on each fund’s balance to ensure it can absorb the proposed recommendations. The guiding principles that prescribe the use of the county’s fund balance are to:
• Seek opportunities to maximize impacts to our communities; • Leverage funds by partnering; • Cash fund versus incurring debt; • Maintain adequate fund balance to withstand economic fluctuations; and • Prepare for emergencies.
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BASIS OF BUDGETARY ACCOUNTING
Boulder County’s financial information is organized by funds with each fund being considered a separate accounting unit. Resources are allocated to and accounted for in each fund based upon spending purposes. All Governmental Funds use the modified accrual basis for budgeting apart from the calculation of present value of minimum lease payments. The full accrual basis is used for Proprietary Funds with the following exceptions: compensated absences, depreciation, and amortization.
OVERVIEW OF COUNTY FUNDS
The GENERAL FUND is a General Use fund where the majority of the county’s core services are funded. The total expenditure budget is $206,812,936. Examples of core services include elected offices such as the Clerk & Recorder and Sheriff along with county departments such as Administrative Services, Land Use, and Parks & Open Space. Each agency has its own appropriation, which is split between personnel and operating expenditures. Most of the revenue is general use and not designated or restricted. The source of revenue for the General Fund includes property tax levied for this fund, motor vehicle fees, recording fees, other fees and charges for service, interest earnings, and intergovernmental revenues. The net mill levy is 19.429 mills which includes a Temporary Mill Levy Credit of 1.408 mills to remain in compliance with the Statutory 5.5% Limit, as well as an additional levy of 0.236 mills to recover taxes abated and refunded in prior years. The levy will generate $167,078,835 in budgeted net property tax.
The ROAD AND BRIDGE FUND is a Special Revenue fund for constructing and maintaining transportation infrastructure. Road and bridge projects, including flood related reconstruction, are budgeted in this fund, as are payments to cities as required by state law. The Road Maintenance Division operates within the fund which, along with a dedicated fleet of specialized vehicles, provides upkeep of roads and bridges in unincorporated Boulder County. Expenditures are funded by revenues including property tax, highway users’ tax, and specific ownership tax, with use restrictions imposed by the state. Additional transportation projects are funded from a 0.085% sales and use tax, with use restrictions imposed by a ballot measure authorizing the tax. The total expenditure budget is $29,921,649. The mill levy is 0.186 mills, which will generate $1,599,547 in budgeted net property tax revenue.
The SOCIAL SERVICES FUND operates as a Special Revenue fund. The mission of the Department of Housing & Human Services is to protect abused and neglected children and at-risk adults, to provide permanency for children, and to provide economic assistance to eligible county residents. The major revenue source for this fund is federal and state revenue for State of Colorado social services programs, including block grants for Temporary Assistance for Needy Families (TANF), Child Protection, and Core Services. Additional services are funded by property tax. The
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expenditure budget is $58,610,779 with a mill levy of 0.954 mills which will generate $8,210,415 in budgeted net property taxes.
The county maintains a DEDICATED RESOURCES FUND (Formerly the Disaster Recovery Grants Fund, Grants Fund, Workforce Fund, Better Buildings Grant Fund, Trails Sales Tax, Donations, Mosquito Control, Niwot LID, Jail Booking Fees, Clerk and Recorder E-Recording Fees, Energy Impact Offset Fees and Hazardous Materials Contributions) to comply with federal/state requirements for the respective revenue streams. These funds require no mill levy and are supported entirely by intergovernmental revenue. The Grants Appropriation is budgeted at $12,000,000, the Workforce Appropriation at $6,000,000, and the Better Buildings Grant Appropriation at $15,000. The fund also contains some county restricted fees; E-Recording are budgeted at $70,793, Energy Impact Offset fees are budgeted at $159,406, Jail booking fees are budgeted at $187,216. The fund also contains the budgets for Disaster Recovery grants at $832,829, Trails Sales tax at $912,973, Mosquito Control District at $397,151, Hazardous Materials Facility Contributions at $432,311, Niwot Local Improvement district at $133,000, and County Donations at $395,916. The expenditure budget is $21,536,595. This fund is a Special Revenue fund.
The HEALTH & HUMAN SERVICES FUND (Formerly the Health and Human Services Fund, Developmental Disabilities Fund, Worthy Cause Fund, Human Services Safety Net Fund) began in January 2003 to address cuts in revenue from the State of Colorado to county health and human services programs and is a Special Revenue fund. The fund is budgeted for expenditures in 2020 of $23,908,479, for which the funding source is primarily obtained from budgeted net property tax of $21,568,090. The mill levy generating this revenue is 2.508 mills, of which 2.500 mills was approved by voters in several separate ballot issues.
• Health and Human Services: State funding in this area is dynamic from year to year, program funding is periodically reviewed. Recipients of the funding include the Department of Housing and Human Services, Public Health, Mental Health Partners, Via Mobility, and Juvenile Diversion programs. The fund is budgeted for expenditures in 2020 of $4,902,808. The mill levy generating this revenue is 0.5 mills which was approved by voters in the November 2002 election and the county leverages and additional .108 mills to supplement this appropriation. • Worthy Cause: is allocated to local human services nonprofit organizations or housing authorities for use in capital projects, including building purchase, remodeling, and/or debt reduction. The 2020 expenditure budget is $2,524,420. Funding is provided by the 0.05% sales and use tax authorized by voters for this purpose. In 2017 voters approved an extension of this tax through 2033 (Worthy Cause IV). • Developmental Disabilities: Limited by Colorado Revised Statutes to funding services for developmentally disabled county residents, this budget of $8,697,933 includes payments to Imagine!, a state designated community center board that supports this program in Boulder County, and other smaller agencies that also meet the statutory restrictions imposed on this fund. Funding is provided by budgeted net property tax revenues and generated from a mill levy of 1.000 mills. This levy, which is the maximum allowable by the state for developmental disabilities, was authorized by Boulder County voters in 2002.
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• Health and Human Safety Net: The budget of $7,783,257. The voters approved a mill levy increase in 2010 to be used for human services programs that have experienced funding cuts. In 2014, the tax was extended for 15 years with the approval of measure 2014-1B with a mill levy is 0.9 mills.
The ELDORADO SPRINGS FUND was formed in 2005 to address the need for a wastewater treatment plant in the unincorporated town site of Eldorado Springs, south of the City of Boulder. Revenue into the fund comes from assessments on properties collected by the Treasurer’s Office and billed fees for service. The planned expenditure budget in 2020 is $208,785 which will fund debt service on a construction loan from the State of Colorado. It will also fund the operation of the wastewater treatment system. The fund type is Proprietary and there is no mill levy.
The OFFENDER MANAGEMENT FUND is a Special Revenue fund created to house expenses related to ongoing operations of a jail expansion unit, other jail capital and operational items, and several other programs aimed at mitigation of jail overpopulation such as Partners for Active Community Engagement (PACE) and the Integrated Treatment Court (ITC). The 2020 budget is set at $8,157,725. This fund is supported by sales and use tax (in perpetuity) of 0.05% approved by voters in 2003. In 2018 the voters approved a 5-year additional tax of 0.185% to start in 2020 to fund future jail capital projects and an alternative sentencing facility. There is no mill levy for this fund.
The PARKS AND OPEN SPACE FUND (Formerly the Conservation Trust Fund and Open Space Capital Improvement Fund) expenditure budget is set at $33,194,906. These budgets will be used for debt retirement on open space bond issues approved by Boulder County voters, for personnel and operating expenses incurred for open space maintenance, and for acquisitions. Resources are the dedicated sales and use taxes, interest on investments, and accumulated fund balance. The fund is the result of several separate ballot issues, which authorized the collection of sales and use taxes and the issuance of long-term bonds. A separate legal appropriation was established to account for each of these ballot issues. Conservation Trust: funding is provided by Colorado Lottery proceeds that are restricted to conservation programs. The 2020 expenditure budget is set at $414,053. The fund type is Special Revenue.
The DEBT SERVICE FUND (Formerly the Clean Energy Options LID Fund and Qualified Energy Conservation Fund) expenditure budget is $19,913,760. Clean Energy Options and Qualified Energy Conservation: for the creation of cost-effective programs aimed at reducing energy use and preventing climate change. The expenditure budgets for debt service in the Clean Energy LID and QECB funds are $826,618 and $509,756 respectively. No additional bonding is anticipated for either fund. There are no mill levies for these Debt Service type funds.
The DISASTER RECOVERY FUND expenditure budget is $4,872,250. This is a Special Revenue fund. The fund is similar to the Dedicated Resources fund but used for flood related grants only. This fund receives no property tax and is supported almost entirely by intergovernmental revenue
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such as: Community Development Block Grants -Disaster Recovery (CDBG-DR), Hazardous Mitigation Grants Programs (HMGP), and the State of Colorado (HB14-1002).
The SUSTAINABILITY SALES TAX FUND is a Special Revenue fund created to provide for ongoing sustainability work in the county that is not covered by reimbursement from other agencies or general fund. Funding is provided from a fifteen year .0125% sales and use tax approved by the voters in November 2016. The 2020 budget is $6,977,608.
The CAPITAL EXPENDITURE FUND is used for the acquisition, renovation or construction of major capital facilities, and infrastructure replacement. Many of the larger projects are multi-year in nature, and the decision to budget the full cost of the project upfront versus phasing the expenses over the life of the project are made on a case by case basis. The revenues in the fund consist primarily of property taxes. A mill levy of 0.396 mills will generate $3,405,987 in budgeted net property taxes. The expenditure budget is $7,607,620 and the fund type is Capital.
The RISK MANAGEMENT FUND is an internal services fund that includes the expenditures and revenues related to property-casualty, workers’ compensation, general liability, and employee health and dental insurance. The expenditure budget is $24,624,094. The fund type is Proprietary, and it does not have a mill levy.
The FLEET SERVICES FUND is an internal services fund. It is a self-supporting fund that includes the expenditures and revenues related to the maintenance of all county vehicles, except for the Sheriff’s Office, which operates its own fleet maintenance operation in the General Fund. The total expenditure budget is $4,159,287. The fund type is Proprietary.
The RECYCLING CENTER is an enterprise fund which became part of Boulder County in 2002 by Intergovernmental Agreement among the entities represented in the Recycling Authority. The planned expenditures for this fund are $8,039,459 for both the operations and capital improvements at the facility. The facility processes recycled materials for sale on the open market, which forms the primary revenue base for this fund. The fund type is Proprietary.
CONCLUSION AND ACKNOWLEDGEMENTS
Upon adoption of the 2019 budget, the Boulder County Commissioners also adopted a set of 5- year strategic priorities. Working with leadership and staff from across the county to help identify and support key initiatives, the commissioners set five strategic priorities. The 2020 budget process was guided by these priorities:
• Affordable Living • Climate Action • Equity and Justice • Land & Water Stewardship • Organizational & Financial Stewardship
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Boulder County’s 2020 adopted budget is sound and was carefully built to allocate the necessary resources to maintain the county’s current level of operations, to safeguard its reserves, and to provide investment in infrastructure, transportation and other capital items. The county is maintaining its financial strategy to control growth in its base budget in order to be sustainable in the event the county sees revenues drop in future years. Our fund balances currently provide us with that needed stability. Should you have any questions or need additional information about our budget or our process, please feel free to reach out to me at any time.
Respectfully submitted,
Aaron Pratt Budget Officer
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BUDGET SUMMARY
"Brainard Lake" by aspidoscelis CC0 1.0
BOULDER COUNTY 2020 BUDGET
SECTION 3 – BUDGET SUMMARY
CONSOLIDATED BUDGET SUMMARY
In order to provide a comprehensive look at county-wide financial resources for the 2020 Budget Book, we look at a three-year period when presenting a summary of revenues, expenditures and fund balances. The 2020 adopted budget is the primary focus of this book, and much of the material in the document relates specifically to the 2020 adopted budget, but the 2019 amended budget and the 2018 actuals are a basis for determining beginning fund balance resources.
The 2020 adopted budget is balanced and includes a net contribution to fund balances of more than $18 million. The total budgeted expenditures decreased by 8% largely due to the completion of one-time capital purchases and projects. Compared to the 2019 adopted budget, 2020 total county revenues are budgeted to increase by 3% which allows the aggregate fund balance across the county to grow by 22%.
A consolidated view of the Boulder County budget includes the combined total expenditures, revenues and fund balances for all 14 of the county’s funds.
CONSOLIDATED SUMMARY Actual Adopted Amended Adopted % 2018 2019 2019 2020 Change Beginning Fund Balance 120,243,803 77,949,976 117,991,013 84,060,597 -29%
Revenues Property Tax 176,948,488 187,200,261 187,208,898 201,862,874 8% Sales and Use Tax 59,554,631 58,715,697 58,715,697 64,996,707 11% Intergovernmental Revenues 73,941,609 107,090,448 108,946,248 81,078,490 -26% Other Revenues 77,243,803 68,970,494 69,741,279 71,523,086 3% Other Financing Sources 52,146,667 20,083,299 19,983,299 39,222,585 96%
Total Revenues 439,835,198 442,060,199 444,595,421 458,683,742 3%
Expenditures Personnel 181,798,640 186,912,240 181,612,376 194,127,288 7% Operating 204,596,455 230,858,685 272,512,250 211,767,640 -22% Other Financing Uses 55,782,459 14,776,766 24,507,682 34,073,618 39%
Total Expenditures 442,177,554 432,547,691 478,632,308 439,968,546 -8%
Net Excess / (Deficiency) of Funds (2,342,356) 9,512,508 (34,036,887) 18,715,196 -155%
Ending Fund Balance 117,901,447 87,462,484 83,954,126 102,775,793 22%
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BOULDER COUNTY FUND OVERVIEW
A “fund” is a grouping of related accounts that is used to maintain control over resources that have been segregated for legal purposes, specific activities, or objectives. The county, like other state and local governments, uses fund accounting (and budgeting) to ensure and demonstrate compliance with finance-related legal requirements. The funds can be divided into three major categories: Governmental Funds, Proprietary Funds and Component Units. Of these three, only the first two are appropriated in the Boulder County budget.
Within the Governmental Fund group, funds are split into three categories – General Use Funds, Special Revenue Funds, and Capital Projects/Debt Service Funds. Within the Proprietary Fund group, funds are further divided into two categories- Internal Service Funds and Enterprise Funds.
The following matrix assigns each of the Boulder County funds to a specific fund group and further underlines the organizational connections to the funds across Boulder County. Narrative and associated budgetary fiscal information is presented for each fund in the following sections.
Administrative ServicesAssessor's Office Board of CountyClerk Commissioners and Recorder'sCommunity Office ServicesCoroner's OfficeCounty AttorneyDistrict Attorney's OfficeHousing and HumanLand Services* Use Public Health* Parks and Open SpaceSheriff's Office Surveyor's Office Transportation Treasurer's Office General Fund Special Revenue Funds Road and Bridge Social Services Dedicated Resources Health and Human Services Offender Management Sustainability Tax Capital Projects/Debt Service Funds Open Space Capital Improvement Capital Expenditure Disaster Recovery Debt Service Internal Services Funds Risk Management Fleet Services Enterprise Funds Eldorado Springs LID Recycling Center *General Fund transfers are made to other funds and component units to support county programs and initiatives.
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All fund budgets listed in this document are appropriated. The fund structure shown in this document is the same shown in the county’s Comprehensive Audited Financial Report (CAFR), except for Component Units and Public Improvement Districts (PID) which are budgeted by separate entities and are not a part of the adopted Boulder County budget.
The county’s Component Units – Public Health and the Housing Authority - report to another board structure, through which their budgets are adopted separately as different entities.
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GENERAL USE FUNDS
GENERAL FUND The General Fund is the largest fund in Boulder County and includes most of the service organizations. This fund includes the elected offices of the Assessor, Clerk and Recorder, Commissioners, Coroner, District Attorney, Sheriff, Surveyor, and Treasurer. In some cases, the expenditures for these offices are supported by county revenues, but the duties of these offices are mandated by state statute and include services such as property appraisal, and tax collections for other governmental units in the county.
Also included in the General Fund are departments with appointed directors. These departments include Administrative Services, Community Services, County Attorney, County Commissioners, Housing and Human Services, Land Use, Parks and Open Space, and Transportation. These departments implement BOCC policy.
The General Fund receives all the property tax revenue levied that is not consumed by other funds. Property taxes are by far the largest revenue source in this fund, accounting for more than 80% of the total revenue budget. The General Fund is a “general use fund” and revenues receipted into the fund are not usually restricted or designated by state statute or voter approval.
General Fund expenditures are budgeted in a way that will ensure that ongoing operating and personnel expenditures do not result in the consumption of fund balance and therefore become unsustainable in future years. One-time capital projects that are budgeted in this fund may result in a one-time fund balance use.
The 2020 budget for the General Fund reflects a $1.6 million use of fund balance compared to the $13 million contribution to fund balance anticipated in 2019. The $30 million use of fund balance recognized in 2018 reflects the transfer of the remaining 2015 COPs to the Disaster Recovery Fund.
The 2020 adopted expenditure budget of $206,812,936 is appropriated by spending agency (department or elected office) and account type (personnel and operating). Fiscal highlights for the General Fund 2020 Budget include:
• Flood recovery expenses in the General Fund budget of $16 million include $5.7 million for the repair of Boulder County Open Space property, infrastructure and trails and $10 million in interfund transfers to the Road and Bridge Fund. This is partially funded by reimbursement revenues, related to eligible flood expenditures. • The salary and benefit package ($5.2 million) for General Fund employees in the 2020 budget included a 1.6 percent fully funded range movement, merit pool funded at 2.0 percent, market adjustments to salaries in selected job classifications and an increase in the PERA retirement benefit contributions.
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• Capital outlay appropriations includes $3.6 million of funding a replacement for the Tiburon computer system which manages many of the key operational functions for public safety agencies, and $1.2 million for vehicle replacements.
Governmental Fund / General Use GENERAL FUND (101) Actual Adopted Amended Adopted 2018 2019 2019 2020 Beginning Fund Balance 76,649,906 66,452,545 51,659,019 64,949,493
Revenues Property Tax 138,042,486 147,630,354 147,630,354 167,078,835 Sales and Use Tax 1,090,948 - - - Intergovernmental Revenues 9,239,973 40,849,772 40,865,572 14,209,689 Other Revenues 23,036,273 21,707,480 22,386,902 23,612,731 Other Financing Sources 2,826,505 404,795 404,795 263,289
Total Revenues 174,236,185 210,592,401 211,287,623 205,164,544
Expenditures Personnel 115,225,288 129,849,512 123,540,022 132,044,966 Operating 45,485,122 65,386,208 65,238,094 55,548,936 Other Financing Uses 38,516,662 1,439,817 9,219,034 19,219,034
Total Expenditures 199,227,072 196,675,537 197,997,149 206,812,936
Net Excess / (Deficiency) of Funds (24,990,887) 13,916,864 13,290,474 (1,648,392)
Ending Fund Balance 51,659,019 80,369,409 64,949,493 63,301,101
Mill Levy calculation Budgeted Property Tax (99% of Levy) * 138,042,486 147,630,354 147,630,354 167,078,835 Allowance for Uncollectables 1,279,721 1,491,215 1,491,215 1,692,773 Property Tax Levy 139,322,207 149,121,569 149,121,569 168,771,608 Assessed Valuation 7,858,435,737 7,870,458,089 7,870,458,089 8,686,582,326
Mill Levy 19.648 19.566 19.566 20.601 Temporary Mill Levy Credit (2.117) (0.734) (0.734) (1.408) Abatement Mill Levy 0.198 0.115 0.115 0.236 Net General Fund Mill Levy 17.729 18.947 18.947 19.429
*Fund consolidation occurred in 2019 in conjunction with the implementation of a new ERP system. 2018 actuals and 2019 adopted budget have beeen restated to reflect Boulder County's current fund structure.
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SPECIAL REVENUE FUNDS
Special revenue funds assume the use limitation on expenditures imposed by the revenue source. They are created to segregate financial activity by use restriction and provide a set of self- balancing accounts to ensure that all resources are accounted for correctly. The expenditures must be appropriated to activities specified by law, voter intent, or administrative action and unexpended budgets are usually carried over and appropriated in subsequent years.
ROAD AND BRIDGE FUND The function of the Road and Bridge Fund is to provide for the design, construction and maintenance of roads and bridges in the county, and as such, includes both operating and capital components. This fund is managed by the Transportation Department and some of the primary revenue sources include Specific Ownership Tax, Highway User Tax Fund (HUTF) revenues, and sales and use taxes.
The Road and Bridge Fund is projected to end up with a negative $48 million fund balance for 2019, and a negative $44 million fund balance in 2020. The current fund balance position is primarily an issue of delayed timing of federal and state reimbursements for flood recovery projects. As reimbursements are collected in the future, the deficit will be eliminated. If reimbursements are not enough to eliminate the deficits, transfers from the General Fund will be used to replenish these funds. A budgeted transfer of $10 million for reimbursements related to transportation infrastructure projects is included in the 2020 revenue budget.
The 2020 adopted expenditure budget of $29,921,649 includes the following appropriations:
• Transportation - Sales and Use Tax ($5,289,756) • Road and Bridge Projects and Maintenance ($24,401,893) • Architects’ Projects ($230,000)
Additional information about these appropriations is included in the Capital Expenditures section of this document.
38 BOULDER COUNTY 2020 BUDGET
Governmental Fund / Special Revenue ROAD AND BRIDGE FUND (111) Actual Adopted Amended Adopted 2018 2019 2019 2020 Beginning Fund Balance (18,212,816) ( 44,583,278) (29,200,177) (48,742,550)
Revenues Property Tax 1,448,208 1,449,266 1,449,266 1,599,547 Sales and Use Tax 5,125,260 5,052,452 5,052,452 5,595,759 Intergovernmental Revenues 8,955,831 7,815,543 9,140,543 6,623,740 Other Revenues 10,009,563 10,165,882 10,165,882 10,413,060 Other Financing Sources 10,000,000 31,883 31,883 10,037,241
Total Revenues 35,538,862 24,515,026 25,840,026 34,269,347
Expenditures Personnel 5,557,492 5,905,145 6,162,786 6,826,939 Operating 40,968,731 29,079,889 39,219,613 23,094,710 Other Financing Uses - - - - Total Expenditures 46,526,223 34,985,034 45,382,399 29,921,649
Net Excess / (Deficiency) of Funds (10,987,361) (10,470,008) (19,542,373) 4,347,698
Ending Fund Balance (29,200,177) (55,053,286) (48,742,550) (44,394,852)
Mill Levy calculation: Budgeted Property Tax (99% of Levy) * 1,448,208 1,449,266 1,449,266 1,599,547 Allowance for Uncollectables 13,461 14,639 14,639 16,157 Property Tax Levy 1,461,669 1,463,905 1,463,905 1,615,704 Assessed Valuation 7,858,435,737 7,870,458,089 7,870,458,089 8,686,582,326
Mill Levy 0.186 0.186 0.186 0.186
39 BOULDER COUNTY 2020 BUDGET
SOCIAL SERVICES FUND This fund, in accordance with state and federal law, is managed by the Housing & Human Services (HHS) Department and supports programs such as Child Support, Temporary Assistance to Needy Families (TANF), Child Welfare, Integrated Managed Partnership for Adolescent and Child Community Treatment (IMPACT), support for non-profits agencies, and other human services programs. The Boulder County Commissioners sit as a separate board for HHS and review financial information monthly with HHS staff.
Many of the expenditures in this fund are mandated by intergovernmental block revenues, federal law, state law, or both. Most of the expenditures have offsetting intergovernmental revenues. A “close-out” process is done by all Colorado counties in conjunction with the Colorado State Department of Human Services, where unexpended block grant revenues for the prior year are distributed to counties with higher expenditures. The balance of the expenditures not funded by the intergovernmental revenues is called the “County Share” and funded by property tax and interfund transfers from the General Fund and the Health and Human Services Fund. The 2020 adopted expenditure budget of $58,610,779 includes the following appropriations:
• Housing and Human Services ($54,966,246) • IMPACT ($3,644,533)
40 BOULDER COUNTY 2020 BUDGET
Governmental Fund / Special Revenue SOCIAL SERVICES FUND (112) Actual Adopted Amended Adopted 2018 2019 2019 2020 Beginning Fund Balance 12,136,074 9,110,480 14,838,657 12,368,013
Revenues Property Tax 7,372,712 7,774,197 7,782,834 8,210,415 Sales and Use Tax - - - - Intergovernmental Revenues 29,327,623 27,092,735 27,092,735 28,912,663 Other Revenues 1,260,424 1,066,683 1,058,046 27,837,910 Other Financing Sources 19,183,914 19,087,136 19,087,136 1,991,506
Total Revenues 57,144,673 55,020,751 55,020,751 66,952,494
Expenditures Personnel 32,074,901 34,060,327 34,252,970 35,162,192 Operating 19,376,703 21,439,562 21,246,919 21,457,081 Other Financing Uses 2,990,486 1,991,506 1,991,506 1,991,506
Total Expenditures 54,442,090 57,491,395 57,491,395 58,610,779
Net Excess / (Deficiency) of Funds 2,702,583 (2,470,644) (2,470,644) 8,341,715
Ending Fund Balance 14,838,657 6,639,836 12,368,013 20,709,728
Mill Levy calculation: Budgeted Property Tax (99% of Levy) * 7,372,712 7,774,197 7,782,834 8,210,415 Allowance for Uncollectables 69,227 80,520 71,883 76,585 Property Tax Levy 7,441,939 7,854,717 7,854,717 8,287,000 Assessed Valuation 7,858,435,737 7,870,458,089 7,870,458,089 8,686,582,326
Mill Levy 0.947 0.998 0.998 0.954
41 BOULDER COUNTY 2020 BUDGET
DEDICATED RESOURCES FUND This fund serves the purpose of accounting for a variety of county programs which are primarily funded by revenues from grantors (primarily the federal and state governments) and other dedicated streams with legal restrictions placed on them. Examples include the Head Start program, which is funded primarily from a federal grant and Workforce Boulder County (WFBC) which supplies labor exchange, support services and training under the Wagner-Peyser and Workforce Investment Act programs.
For budgeting purposes expenditures equal revenues in most appropriations within the Dedicated Resources Fund. However, a deficit balance of $8.3 million existed in the Disaster Recovery Grants appropriation as of year-end 2018.Contributions to fund balance in 2020 are the result of projected reimbursement revenues for this appropriation which are projected to eliminate any remaining deficit balance.
The 2020 adopted expenditure budget of $21,536,595 includes the following appropriations:
• Grants and Special Projects • Jail Booking Fees ($187,216) ($12,000,000) • Energy Impact Offset Fees (159,406) • Workforce Boulder County • Niwot Local Improvement District ($6,000,000) ($133,000) • Trails Sales Tax ($912,973) • E-Recording Fees ($70,793) • Disaster Recovery Grants ($832,829) • Better Buildings Grants ($15,000) • Hazardous Material Facility Contributions ($432,311) • Mosquito Control District ($397,151) • Donations ($395,916)
42 BOULDER COUNTY 2020 BUDGET
Governmental Fund / Special Revenue DEDICATED RESOURCES FUND (117) Actual Adopted Amended Adopted 2018 2019 2019 2020 Beginning Fund Balance (12,753,161) (8,184,385) (5,507,614) (9,445,754)
Revenues Property Tax - - - - Sales and Use Tax - - - - Intergovernmental Revenues 25,690,656 30,805,174 31,320,174 30,805,174 Other Revenues 2,410,081 1,873,352 1,873,352 1,969,123 Other Financing Sources 1,664,294 - - -
Total Revenues 29,765,031 32,678,526 33,193,526 32,774,297
Expenditures Personnel 8,242,259 7,929,147 8,478,259 7,960,526 Operating 13,921,146 13,672,971 28,653,406 13,576,069 Other Financing Uses 356,079 - - -
Total Expenditures 22,519,484 21,602,118 37,131,666 21,536,595
Net Excess / (Deficiency) of Funds 7,245,547 11,076,408 (3,938,140) 11,237,702
Ending Fund Balance (5,507,614) 2,892,023 (9,445,754) 1,791,948
43 BOULDER COUNTY 2020 BUDGET
HEALTH AND HUMAN SERVICES FUND The Health and Human Services includes dedicated tax streams that are all targeted towards funding county programs and non-profit agencies that serve to improve public health and provide economic assistance to human service programs. The 2020 adopted expenditure budget of $23,908,479 consists of four appropriations to segregate each of the dedicated tax streams:
• Human Services Safety Net ($7,783,257) - Voters passed a ballot measure to approve a mill levy increase by 0.900 mills. In November 2014 voters approved an extension of the tax for another 15 years. The tax levied in the Human Services Safety Net Fund is transferred to the Social Services Fund and is then expended on the programs. • Health and Human Services ($4,902,808)- Approval from voters in November 2002 established a dedicated 0.5 mill levy to address state funding cuts to human services agencies. The county also levies an additional .108 mills to supplement this appropriation. Recipients of the funds are county departments that demonstrate to the commissioners that their programs are impacted by state funding cuts. $4.1 million of the $4.9 million budget is transferred to the Social Services Fund. • Developmental Disabilities ($8,697,993) This fund was established for expending amounts limited to the care and welfare of the developmentally disabled. In November of 2002 the Boulder County voters authorized a dedicated 1.0 mill levy (maximum allowable by state statute) for the fund. The non-profit organization Imagine! is Boulder County’s state designated Community Centered Board and the largest contractor to receive funds from this revenue stream. • Worthy Cause Sales and Use Tax ($2,524,420)-This .05% sales and use tax is restricted to funding local human services nonprofit organizations or housing authorities for use in capital projects, including building purchase, remodeling, and/or debt reduction. In 2017 voters approved an extension of this tax through 2034 (Worthy Cause IV).
44 BOULDER COUNTY 2020 BUDGET
Governmental Fund / Special Revenue HEALTH AND HUMAN SERVICES FUND (120) Actual Adopted Amended Adopted 2018 2019 2019 2020 Beginning Fund Balance 4,281,172 2,535,690 4,011,130 2,540,632
Revenues Property Tax 19,527,390 19,541,718 19,541,718 21,568,090 Sales and Use Tax 3,012,525 2,970,516 2,970,516 3,289,073 Intergovernmental Revenues 870 511 511 511 Other Revenues 157,199 80,417 80,417 80,417 Other Financing Sources 25,128 - - -
Total Revenues 22,723,112 22,593,162 22,593,162 24,938,091
Expenditures Personnel 392,988 408,405 412,873 444,881 Operating 11,324,364 12,334,870 12,180,934 11,266,578 Other Financing Uses 11,275,802 11,190,385 11,469,853 12,197,020
Total Expenditures 22,993,154 23,933,660 24,063,660 23,908,479
Net Excess / (Deficiency) of Funds (270,042) (1,340,498) (1,470,498) 1,029,612
Ending Fund Balance 4,011,130 1,195,192 2,540,632 3,570,244
Mill Levy calculation: Budgeted Property Tax (99% of Levy) * 19,527,390 19,541,718 19,541,718 21,568,090 Allowance for Uncollectables 181,567 197,391 197,391 217,858 Property Tax Levy 19,708,957 19,739,109 19,739,109 21,785,948 Assessed Valuation 7,858,435,737 7,870,458,089 7,870,458,089 8,686,582,326 Mill Levy 2.508 2.508 2.508 2.508
45 BOULDER COUNTY 2020 BUDGET
OFFENDER MANAGEMENT FUND Funded primarily from a perpetual .05% sales and use tax revenue, this fund addresses needs in mitigating over population at the county jail. In addition to addressing capital needs at the jail, operating and personnel expenditures for the jail addition and other programs designed to intervene and prevent recidivism are also funded.
The 2020 budgeted ending fund balance is ($1,303,011). The deficit fund balance is a direct result of new jail capital projects started in 2019. The funding for these projects was approved by voters in November 2018 through the passage of a temporary 0.185 percent sales tax. The tax will be in effect for five years beginning January 1, 2020 and is expected to bring in over $50 million in revenue during that time. The county intends to reimburse the Offender Management Fund through this tax to bring the fund balance back into a positive state in 2021 and into the future. The estimated tax amount is sufficient to cover the approved jail modernization projects and the construction of a new Alternative Sentencing Facility on the jail campus without the need to issue new debt.
The 2020 adopted expenditure budget of $8,157,725 includes the following appropriations:
• Integrated Treatment Court ($639,620) • Offender Management Construction ($5,339,005) • Jail Expansion Operations ($2,179,100)
Governmental Fund / Special Revenue OFFENDER MANAGEMENT FUND (124) Actual Adopted Amended Adopted 2018 2019 2019 2020 Beginning Fund Balance 1,294,703 1,640,931 1,975,637 (8,863,515)
Revenues Property Tax - - - - Sales and Use Tax 3,015,041 2,972,284 2,972,284 15,460,496 Intergovernmental Revenues - - - - Other Revenues 22,523 257,733 257,733 257,733 Other Financing Sources - - - -
Total Revenues 3,037,564 3,230,017 3,230,017 15,718,229
Expenditures Personnel 1,049,997 1,426,499 1,514,679 1,768,164 Operating 1,306,633 7,007,310 12,554,490 6,389,561 Other Financing Uses - - - -
Total Expenditures 2,356,630 8,433,809 14,069,169 8,157,725
Net Excess / (Deficiency) of Funds 680,934 (5,203,792) (10,839,152) 7,560,504
Ending Fund Balance 1,975,637 (3,562,861) (8,863,515) (1,303,011)
46 BOULDER COUNTY 2020 BUDGET
SUSTAINABILITY TAX FUND In November 2016, voters approved the Sustainability Tax ballot initiative, to allocate a portion of sales and use tax revenue to fund countywide sustainability infrastructure and programs. The fund will be managed by the Sustainability Division of the Commissioners’ Office, but resources have been allocated to multiple county departments and supports a variety of initiatives.
A multi-year analysis with the forecast of sales and use tax revenues has been undertaken, resulting in a fiscally sustainable position for this fund.
Governmental Fund / Special Revenue SUSTAINABILITY SALES TAX FUND (136) Actual Adopted Amended Adopted 2018 2019 2019 2020 Beginning Fund Balance - - - -
Revenues Property Tax - - - - Sales and Use Tax - - - 8,228,994 Intergovernmental Revenues - - - - Other Revenues - - - - Other Financing Sources - - - -
Total Revenues - - - 8,228,994
Expenditures Personnel - - - 1,544,382 Operating - - - 4,943,226 Other Financing Uses - - - 490,000
Total Expenditures - - - 6,977,608
Net Excess / (Deficiency) of Funds - - - 1,251,386
Ending Fund Balance - - - 1,251,386 Add Escrows
47 BOULDER COUNTY 2020 BUDGET
CAPITAL AND DEBT SERVICE FUNDS
Capital and Debt Service Funds account for financial resources collected and used for the acquisition or construction of major capital facilities.
Examples of Capital Projects Funds include the Parks and Open Space Fund and the Capital Expenditure Fund which provide funding for capital acquisitions and improvements. Many of the larger projects are multi-year in nature, and decisions on budgeting the full cost of the project versus phasing them over the life of the project are made on a case by case basis. The basis of budgeting for capital projects funds is modified accrual, with some exceptions (as explained in the Budget and Fiscal Policies and Procedures section of the document).
Debt Service Funds are used to account for resources that are assigned to principal and interest payments. The Debt Service Fund and Disaster Recovery Fund are the county’s Debt Service Funds.
PARKS AND OPEN SPACE FUND This fund includes dedicated revenue streams that are all targeted towards funding county open space acquisitions and maintenance.
The first 0.25% sales and use tax for open space acquisition and maintenance was approved by voters in 1992. Since that time voters have approved several additional open space taxes and several extensions. The latest extension was approved by voters in 2016 to take effect in 2020.
The expenditures in the fund are for debt service obligations, open space acquisition, and land maintenance. One-time capital expenditures are made from any surplus in revenues that are not committed for debt service or operations. A multi-year analysis of the long term debt schedules compared with the forecast of sales and use tax revenues has been undertaken, resulting in a fiscally sustainable position for this fund through the end of the debt retirement in 2030.
All voter approved sales and use tax ballot measures, including the tax extension issues, have included revenue bonding authority. Further discussions on the rates and uses of sales and use taxes can be found in the Revenue section. Revenues also include the interest on investments in the fund. Refer to the Debt Section of this publication for additional related information.
The 2020 adopted expenditure budget of $33,194,906 includes the following appropriations:
• Conservation Trust Funds ($414,053) • 1994 Open Space Sales and Use Tax ($5,000,000) • 2005 Open Space Sales and Use Tax ($5,178,615) • 2008 Open Space Sales and Use Tax ($7,236,010) • 2011 Open Space Sales and Use Tax ($15,366,228)
48 BOULDER COUNTY 2020 BUDGET
Governmental Fund / Special Revenue PARKS & OPEN SPACE FUND (126) Actual Adopted Amended Adopted 2018 2019 2019 2020 Beginning Fund Balance 14,393,318 13,912,646 15,985,456 10,326,421
Revenues Property Tax - - - - Sales and Use Tax 36,165,340 35,659,807 35,659,807 31,256,325 Intergovernmental Revenues 463,180 400,000 400,000 400,000 Other Revenues 4,986,304 340,716 340,716 340,716 Other Financing Sources 100,835 50,305 50,305 50,305
Total Revenues 41,715,659 36,450,828 36,450,828 32,047,346
Expenditures Personnel 2,625,726 2,794,026 2,835,291 3,660,656 Operating 37,267,078 34,034,831 39,147,283 29,406,961 Other Financing Uses 230,720 127,289 127,289 127,289
Total Expenditures 40,123,524 36,956,146 42,109,863 33,194,906
Net Excess / (Deficiency) of Funds 1,592,135 (505,318) (5,659,035) (1,147,560)
Ending Fund Balance 15,985,453 13,407,328 10,326,421 9,178,861
49 BOULDER COUNTY 2020 BUDGET
CAPITAL EXPENDITURE FUND This fund administers capital projects and infrastructure replacement for the county, as per state statute. The nature of the capital projects ranges from large multi-year building construction jobs to smaller work order programs to address remodeling of existing office space. Projects are managed by the Building Services Division, which is part of the Administrative Services Department.
Revenue for this fund comes primarily from property tax. The multi-year nature of capital projects can produce a significant variance in fund balances from one year to the next. The budgeted ending fund balance for 2020 reflects a deficit balance resulting from capital projects included in the amended 2019 budget which will now be funded through dedicated revenue streams. Unexpended funding for these budgets will be carried into 2020 and the deficit balance will be corrected in the 2020 amended budget.
The 2020 adopted expenditure budget of $7,607,620 includes the following appropriations:
• General Reconstruction ($5,088,187) • Infrastructure ($864,960)) • 2012 Coroner and HUB COPS ($1,654,473)
50 BOULDER COUNTY 2020 BUDGET
Governmental Fund / Capital Projects CAPITAL EXPENDITURE FUND (141) Actual Adopted Amended Adopted 2018 2019 2019 2020 Beginning Fund Balance 8,505,612 1,008,524 8,844,432 404,934
Revenues Property Tax 10,557,692 10,804,726 10,804,726 3,405,987 Sales and Use Tax - - - - Intergovernmental Revenues 120,516 - - - Other Revenues 313,720 421,140 421,140 421,140 Other Financing Sources - - - -
Total Revenues 10,991,928 11,225,866 11,225,866 3,827,127
Expenditures Personnel 2,373,785 2,547,247 2,547,247 2,514,053 Operating 8,279,323 9,427,573 17,118,117 5,093,567 Other Financing Uses - - - - Total Expenditures 10,653,108 11,974,820 19,665,364 7,607,620
Net Excess / (Deficiency) of Funds 338,820 (748,954) (8,439,498) (3,780,493)
Ending Fund Balance 8,844,432 259,570 404,934 (3,375,559)
Mill Levy calculation Budgeted Property Tax (99% of Levy) * 10,557,692 10,804,726 10,804,726 3,405,987 Allowance for Uncollectables 98,347 111,599 111,599 33,900 Property Tax Levy 10,656,039 10,916,325 10,916,325 3,439,887 Assessed Valuation 7,858,435,737 7,870,458,089 7,870,458,089 8,686,582,326
Mill Levy 1.356 1.387 1.387 0.396
51 BOULDER COUNTY 2020 BUDGET
DISASTER RECOVERY FUND In November 2014 voters approved a sales and use tax to fund the 2013 flood recovery efforts. The approved ballot measure authorized the county to impose a five-year 0.185% sale and use tax which expired at the end of 2019. This revenue has allowed Boulder County to continue with flood recovery work not covered by FEMA, the State of Colorado, or other funding sources.
The county also sold Certificates of Participation (COPs) in March 2015 for $45 million to address the delayed timing of federal and state reimbursements for flood expenditures. The funds were originally deposited and administered in the General Fund, but have since been transferred to the Disaster Recovery Fund
The 2020 expenditure budget appropriates funding for the annual lease payment for the Flood Recovery COPs.
Governmental Fund / Special Revenue DISASTER RECOVERY FUND (135) Actual Adopted Amended Adopted 2018 2019 2019 2020 Beginning Fund Balance 16,348,323 22,309,346 40,887,773 47,144,001
Revenues Property Tax - - - - Sales and Use Tax 11,145,517 10,990,349 10,990,349 - Intergovernmental Revenues - - - - Other Revenues 343,145 258,129 258,129 258,129 Other Financing Sources 17,935,498 - - -
Total Revenues 29,424,160 11,248,478 11,248,478 258,129
Expenditures Personnel - - - - Operating 4,884,710 4,872,250 4,992,250 4,872,250 Other Financing Uses - - - -
Total Expenditures 4,884,710 4,872,250 4,992,250 4,872,250
Net Excess / (Deficiency) of Funds 24,539,450 6,376,228 6,256,228 (4,614,121)
Ending Fund Balance 40,887,773 28,685,574 47,144,001 42,529,880 Add Escrows
52 BOULDER COUNTY 2020 BUDGET
DEBT SERVICE FUND This fund is managed by the Office of Financial Management and includes appropriations dedicated to covering county debt service payments related to county energy efficiency programs. The 2020 adopted expenditure budget of $1,336,374 includes the following appropriations:
• ClimateSmart Commercial ($1,336,374) and ClimateSmart Residential ($651,844) - In 2008 voters approved bonding authority for the county’s Property Assessed Clean Energy (PACE) program which enabled residents and businesses to implement cost effective programs for reducing energy use and preventing climate change. The Clean Energy Options Local Improvement District budget includes debt service which is funded from assessments on the properties that participated in this program. The remaining unspent bond proceeds are being appropriated in 2020 to complete the approved projects. • Qualified Energy Conservation Bonds ($509,756)- The Qualified Energy Conservation Bonds Fund was established to account for construction of infrastructure projects that have a payback from energy conservation. The debt authority for this program was approved by voters in the 2009 election (voters authorized a debt capacity of $6.1 million) and allowed the county to sell bonds for which there is a federal interest subsidy available. Debt service expenditures will end in 2027. The 2020 budget is partially offset by a $409,180 transfer in from the General Fund, which is the portion of the debt not covered by the anticipated federal interest rate subsidy.
Governmental Fund / Debt Service DEBT SERVICE FUND(129) Actual Adopted Amended Adopted 2018 2019 2019 2020 Beginning Fund Balance 2,713,067 2,711,322 2,605,449 2,357,010
Revenues Property Tax - - - - Sales and Use Tax - - - - Intergovernmental Revenues 142,960 125,018 125,018 125,018 Other Revenues 955,076 626,340 626,340 626,340 Other Financing Sources 410,493 409,180 409,180 409,180
Total Revenues 1,508,529 1,160,538 1,160,538 1,160,538
Expenditures Personnel - - - - Operating 1,616,147 1,381,208 1,381,208 1,308,605 Other Financing Uses - 27,769 27,769 27,769
Total Expenditures 1,616,147 1,408,977 1,408,977 1,336,374
Net Excess / (Deficiency) of Funds (107,618) (248,439) (248,439) (175,836)
Ending Fund Balance 2,605,449 2,462,883 2,357,010 2,181,174 Add Escrows
53 BOULDER COUNTY 2020 BUDGET
PROPRIETARY FUNDS
The Proprietary Funds include budgets for two Enterprise Funds and two Internal Service Funds. The sole revenue source for these fund types are charge-backs to county agencies and fees for services rendered (Internal Services Funds), or sales to external agencies (Enterprise Funds). The full accrual basis is used for Proprietary Funds with the following exceptions: compensated absences, depreciation, and amortization.
Enterprise Funds
Enterprise Funds are used to account for operations that are financed and operated like a private business, where the intent of the governing body is to recover all costs of operation through external user fees.
54 BOULDER COUNTY 2020 BUDGET
ELDORADO SPRINGS LOCAL IMPROVEMENT DISTRICT FUND The voters of the unincorporated area known as Eldorado Springs approved an assessment on water connections within the district to fund the capital requirements of a waste water treatment facility. The plant became operational in 2011. The assessments over the life of the collection are being used to pay back a state loan awarded to partially fund the construction costs associated with the facility.
The amount appropriated in 2020 represents the debt service, and the operating expenditures associated with the waste water treatment facility. The utility operational expenses in 2020 will be billed to the residents in the form of a quarterly fee.
Proprietary Fund / Enterprise ELDORADO SPRINGS LID FUND (121) Actual Adopted Amended Adopted 2018 2019 2019 2020 Beginning Fund Balance 319,733 302,353 263,760 272,589
Revenues Property Tax - - - - Sales and Use Tax - - - - Intergovernmental Revenues - - - - Other Revenues 132,479 217,614 217,614 217,614 Other Financing Sources - - - -
Total Revenues 132,479 217,614 217,614 217,614
Expenditures Personnel - - - - Operating 250,043 208,785 208,785 208,785 Other Financing Uses - - - -
Total Expenditures 250,043 208,785 208,785 208,785
Net Excess / (Deficiency) of Funds (117,564) 8,829 8,829 8,829
Ending Fund Balance 263,760 311,182 272,589 281,418 *Expenditures in 2018 are net of fixed assets, which are Balance Sheet items. 2018 Ending Spendable Fund Balance derived from Net Current Assets, adjusted to remove Inventory. Depreciation is shown in 2018 as an expense, not budgeted or shown in 2019/2020.
55 BOULDER COUNTY 2020 BUDGET
RECYCLING CENTER FUND This Enterprise Fund accounts for the operation of the Recycling Center. Revenues are derived from the sale of processed recycled scrap materials, which fund the expenditures of operating the facility and payment to the haulers as incentives. Given the volatile nature of the recycled scrap market, which is driven not only by domestic factors but worldwide demand and availability of resources, special consideration is given to budgeting the revenue and corresponding expenditures in the fund. The adopted revenue budgets over the last 3 years in this fund have been very conservative due to the nature of the industry. Actual revenues over these last three years, however, have exceeded those budget projections.
The $8,039,459 adopted expenditure budget for 2020 includes $2.5 million for capital equipment and improvements.
Proprietary Fund / Enterprise RECYCLING CENTER FUND (199) Actual Adopted Amended Adopted 2018 2019 2019 2020 Beginning Fund Balance 5,805,720 5,047,934 6,088,805 5,762,128
Revenues Property Tax - - - - Sales and Use Tax - - - - Intergovernmental Revenues - - - - Other Revenues 6,319,906 5,106,603 5,106,603 5,106,603 Other Financing Sources - - - -
Total Revenues 6,319,906 5,106,603 5,106,603 5,106,603
Expenditures Personnel 493,516 308,202 340,700 398,381 Operating 5,503,777 5,125,078 5,092,580 7,641,078 Other Financing Uses - - - -
Total Expenditures 5,997,293 5,433,280 5,433,280 8,039,459
Net Excess / (Deficiency) of Funds 322,613 (326,677) (326,677) (2,932,856)
Ending Fund Balance 6,088,805 4,721,257 5,762,128 2,829,272 *Expenditures in 2018 are net of fixed assets, which are Balance Sheet items. 2018 Ending Spendable Fund Balance derived from Net Current Assets, adjusted to remove Inventory. Depreciation is shown in 2018 as an expense, not budgeted or shown in 2019/2020.
56 BOULDER COUNTY 2020 BUDGET
Internal Services Funds
Internal Service Funds are used to bill county services to internal clients (county offices and departments), on a cost reimbursement basis. Their function is like the Enterprise Fund model, with the one important exception - the customers are internal to the county. The two Internal Services funds in the county are the Risk Management Fund (the county’s Property Casualty and the Health and Dental self-funded insurance programs), and the Fleet Services Fund which provides maintenance and services to much of the county’s vehicle fleet.
57 BOULDER COUNTY 2020 BUDGET
RISK MANAGEMENT FUND This fund serves the purpose of accounting for the workers’ compensation, property casualty, and health and dental insurance plans, all of which are self-funded. Revenues into this fund come from billings to county departments (workers’ compensation, and property casualty, employer share), and payroll deductions (employee share) for health and dental insurance.
Workers’ compensation and property casualty insurance charge-backs to departments were calculated by the county’s Office of Financial Management with assistance from the county’s Risk Manager. The county’s health and dental third-party administrator projects what the underwriting costs will be for the health and dental insurance program.
The 2020 adopted expenditure budget of $24,624,094 includes the following appropriations:
• Risk Management ($2,702,473) • Health and Dental Insurance ($21,921,621)
Proprietary Fund / Internal Service RISK MANAGEMENT FUND (174) Actual Adopted Amended Adopted 2018 2019 2019 2020 Beginning Fund Balance 6,910,048 4,057,377 3,639,418 2,779,156
Revenues Property Tax - - - - Sales and Use Tax - - - - Intergovernmental Revenues - - - - Other Revenues 23,511,060 23,612,856 23,612,856 23,612,856 Other Financing Sources - - - -
Total Revenues 23,511,060 23,612,856 23,612,856 23,612,856
Expenditures Personnel 353,050 405,642 405,642 466,751 Operating 26,433,009 24,067,476 24,067,476 24,157,343 Other Financing Uses - - - -
Total Expenditures 26,786,059 24,473,118 24,473,118 24,624,094
Net Excess / (Deficiency) of Funds (3,274,999) (860,262) (860,262) (1,011,238)
Ending Fund Balance 3,639,418 3,197,115 2,779,156 1,767,918 *Expenditures in 2018 are net of fixed assets, which are Balance Sheet items. 2018 Ending Spendable Fund Balance derived from Net Current Assets, adjusted to remove Inventory. Depreciation is shown in 2018 as an expense, not budgeted or shown in 2019/2020.
58 BOULDER COUNTY 2020 BUDGET
FLEET SERVICES FUND This Internal Services Fund is used to account for the county’s Fleet Maintenance Center and is managed by the Transportation Department. This fund began in 2007 following the construction of a building to accommodate fleet operations. Revenues for this fund come from charge-back billings to county departments. The entire operating budget is charged back to the various funds and agencies that participate in the fleet maintenance program.
Proprietary Fund / Internal Service FLEET SERVICES FUND (175) Actual Adopted Amended Adopted 2018 2019 2019 2020 Beginning Fund Balance 1,852,104 1,628,491 1,899,268 2,208,039
Revenues Property Tax - - - - Sales and Use Tax - - - - Intergovernmental Revenues - 1,695 1,695 1,695 Other Revenues 3,786,050 4,305,838 4,305,838 4,305,838 Other Financing Sources - 100,000 100,000 100,000
Total Revenues 3,786,050 4,407,533 4,407,533 4,407,533
Expenditures Personnel 1,181,716 1,278,088 1,278,088 1,336,048 Operating 2,590,537 2,820,674 2,820,674 2,802,239 Other Financing Uses - - - 21,000
Total Expenditures 3,772,253 4,098,762 4,098,762 4,159,287
Net Excess / (Deficiency) of Funds 13,797 308,771 308,771 248,246
Ending Fund Balance 1,899,268 1,937,262 2,208,039 2,456,285 *Expenditures in 2018 are net of fixed assets, which are Balance Sheet items. 2018 Ending Spendable Fund Balance derived from Net Current Assets, adjusted to remove Inventory. Depreciation is shown in 2018 as an expense, not budgeted or shown in 2019/2020.
59 BOULDER COUNTY 2020 BUDGET
FUND BALANCES
Fund Balance in governmental funds, and net position in proprietary funds, increase when revenues exceed expenditures, and decrease when revenues are less than expenditures. This section will use fund balance as a term to describe the resources available for budgeting in both governmental and proprietary funds.
Budgeting for an adequate fund balance allows us to compensate for revenue volatility which helps to maintain fiscal stability. Even if a revenue were 100% predictable, it is still fiscally prudent to retain some of those revenues as ending fund balance, since this may be the only resource if unanticipated, or mandated factors result in the need for a supplemental increase to the expenditure budget.
The use of, or consumption of fund balances can become an important revenue source in the current budget year. Revenues that are in excess of the current year budget, and expenditures that fall below budget, are analyzed to determine if the resulting fund balance excess is capable of sustaining expenditures over the coming years, or whether a one-time expenditure could be made without creating future year obligations.
The county does carry forward unanticipated fund balances from prior year after the audit is completed and the books are totally closed. This process is known as the “budget carryover” process. This process ensures that special or restricted revenue sources have their restriction (which may result from a ballot issue, state or federal legislation, or an intergovernmental agreement) preserved through the subsequent appropriation (and hence use) of the resource.
Additional Fund Balance Policies are found in the “Budget & Fiscal Policies & Procedures” section.
The following table shows the fund balance use or contribution for each fund. A more detailed explanation follows regarding the reasons for material changes in fund balance budgeted for the 2020 budget year.
The 2020 total net contribution to fund balance for all funds is $16,779,693. The most significant use of fund balance for 2020 comes from the Disaster Recovery Fund, Capital Expenditure Fund and Recycling Center Fund where debt service and one-time capital costs are incurred.
The most significant contribution to fund balances comes from the Social Services Fund. Additionally, significant contributions to fund balance have been budgeted in the Dedicated Resources Fund and Offender Management Fund in order to correct deficit fund balances from prior year(s) that resulted from the Jail Capital Projects expenditures incurred in 2019. The funding for the projects was approved by voters in November 2018 through the passage of the sales tax.
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2020 Use of Fund Balance 2020 Beginning 2020 Ending Fund Balance Fund Balance Fund Balance (Use)/Contribution General Fund* 64,949,493 63,301,101 (1,648,392)
Special Revenue Funds Road and Bridge Fund (48,742,550) (44,394,852) 4,347,698 Social Services Fund 12,368,013 20,709,728 8,341,715 Dedicated Resources Fund (9,445,754) 1,791,948 11,237,702 Health and Human Services Fund 2,540,632 3,570,244 1,029,612 Offender Management Fund (8,863,515) (1,303,011) 7,560,504 Sustainability Sales Tax Fund - 1,251,386 1,251,386
Capital Projects/Debt Service Funds Open Space Capital Improvement Fund 10,326,421 9,178,861 (1,147,560) Capital Expenditure Fund 404,934 (3,375,559) (3,780,493) Disaster Recovery Fund 47,144,001 42,529,880 (4,614,121) Debt Service Fund 2,357,010 2,181,174 (175,836)
Internal Service Funds Risk Management Fund 2,779,156 1,767,918 (1,011,238) Fleet Services Fund 2,208,039 2,456,285 248,246
Enterprise Funds Eldorado Springs LID Fund 272,589 281,418 8,829 Recycling Center Fund 5,762,128 2,829,272 (2,932,856) Total 84,060,597 102,775,794 18,715,196
* The General Fund has a minimum fund balance reserve requirement of two months of operating expenses. The minimum fund balance requirement for 2020 is $34,468,823.
61 BOULDER COUNTY 2020 BUDGET
EXPENDITURES BY GOVERNMENT FUNCTION
The previous tables showing fund expenditures are important as it relates to the requirement to balance the budget and ensure that each fund is fiscally sustainable. Since the adopting resolutions include information at a fund level, and the actual financial transactions operate within funds, this detail is useful.
An alternative approach is to look at the entire county budget by function. The 2020 budget is organized into eight functional categories. This is done to make Boulder County budget data comparable to data from other governmental entities. A description of each function is provided below.
GENERAL GOVERNMENT – $110,082,271: Includes all expenditures for the administrative branch and covers a range of core functions of county government. Services are provided by the Board of County Commissioners, Administrative Services, Assessor, Treasurer, County Attorney, Clerk & Recorder, Land Use and Surveyor.
HEALTH & WELFARE – $111,543,188: Includes all expenditures for the conservation and improvement of public health, to provide public assistance and institutional care for individuals economically unable to provide essential needs for themselves, and to eliminate or ameliorate poverty and its causes. Services are provided by Public Health, Community Services, and Housing and Human Services departments.
PUBLIC SAFETY & JUDICIAL – $66,964,100: Includes all expenditures for the agencies whose purpose is to provide for the protection of persons and property. Services in this category are provided by the Sheriff, District Attorney, and Coroner.
CONSERVATION & SUSTAINABILITY ‐ $52,237,669: Includes all expenditures to conserve and manage natural resources such as land, water, soil, historical assets and energy as well as broader sustainability programs to improve environmental health, combat climate change and build resilience. Services are provided by the Office of Sustainability, Climate Action & Resilience, Resource Conservation Division, and Parks & Open Space Department.
TRANSPORTATION - $37,845,861: Includes all expenditures for the construction and maintenance of roadways, walkways, transit, bikeways, bridges, and storm drainage. Includes intergovernmental expenditures for payments to cities for road improvements. Services are provided by the Transportation Department.
CAPITAL EXPENDITURES - $22,081,975: Includes all expenditures for the construction and maintenance of public buildings, including new building projects and renovations. This category also includes capital investments in technology, as well as equipment and information systems that support county‐wide operations.
FLOOD RECOVERY – $19,299,722: The flood recovery expenditures represent the continued work done to recover from the 2013 flood. Services are provided by a range of organizations including
62 BOULDER COUNTY 2020 BUDGET
the Board of County Commissioners, Transportation Department and Parks & Open Space Department.
DEBT SERVICE – $19,913,760: Includes all expenditures for interest and principal payments on general long‐term debt and fiscal agent fees connected thereto. Payments in this category are provided for across several county funds.
The pie chart that follows provides a “big picture” view of the budget allocation by functional category. Detailed information regarding the expenditures for each spending agency, arranged by function follows.
BOULDER COUNTY EXPENDITURES TOTAL EXPENSES: $439,968,547
Capital Expenditures $22,081,975 Flood Recovery 5% $19,299,722 4% Debt Service $19,913,760 5% General Government Transportation $110,082,271 $37,845,861 25% 9%
Conservation & Sustainability $52,237,669 12% Health & Welfare $111,543,188 Public Safety 25% & Judicial $66,964,100 15%
63 BOULDER COUNTY 2020 BUDGET
LONG RANGE PLANNING
The county uses long-range planning analyses to help predict the long-term effect of budgetary decisions. We have included an example of one of our financial forecasting models in this document. This example shows the effect that inflows of revenues and outflows of expenditures have on the fund balance for the funds used for Open Space acquisitions. The revenue source is primarily sales and use tax, which is a very volatile resource, as well as the relatively minor amounts for interest on investments and lottery proceeds revenue which are assumed to be constant throughout the model.
The 2020 budget is comprised of the approved budget requests for debt service, open space acquisition, and maintenance. The county’s sales and use taxes have steadily rebounded after having declined due to the 2008 recession and we anticipate that sales tax revenue for 2020 will continue to grow, but at a slower rate than the prior year. A conservative 3% accelerator has been used for 2020, a 2.5% accelerator is used starting in 2021 and 2022, and a 2.0% accelerator is used from 2023 through 2029. We believe that this is a conservative approach which will result in an adequate projection for multi-year planning for the Open Space programs.
The time horizon for this multi-year funding analysis is ten years. Unlike land acquisitions, which can be delayed or scaled if revenues fall, debt service is an obligation that the county has through 2030. Most current sales and use tax revenues will expire in 2030 as well. Debt schedules are known and are recognized in the model, and accelerators are used for personnel costs to reflect inflation.
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Long Range Planning Example - Parks and Open Space Fund Multi-Year Planning Model
Revenue 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Sales & Use Tax 35,659,807 31,256,325 32,037,733 32,838,676 33,495,450 34,165,359 31,178,721 31,802,296 32,438,341 33,087,108 33,748,850 Less Debt Service (26,856,414) (11,963,957) (11,937,051) (12,034,482) (12,020,011) (12,014,886) (12,003,358) (7,640,150) (7,756,150) (7,752,200) (7,756,900) Net Available 8,803,393 19,292,368 20,100,682 20,804,194 21,475,439 22,150,473 19,175,363 24,162,146 24,682,191 25,334,908 25,991,950 Interest 325,716 325,716 296,112 296,112 296,112 296,112 296,112 296,112 296,112 296,112 296,112 Other Revenue 415,000 415,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 Bond Proceeds ------Transfers In 50,305 50,305 ------Sale of Property ------
Revenue Total 9,594,414 20,083,389 20,796,794 21,500,306 22,171,551 22,846,585 19,871,475 24,858,258 25,378,303 26,031,020 26,688,062
Consolidated Expenditures 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Personnel 3,006,258 3,660,657 3,752,173 3,845,978 3,300,315 3,382,823 3,467,394 3,554,079 3,642,931 3,734,004 3,827,354 Land Maintenance 476,147 872,825 775,005 775,005 775,005 775,005 775,005 775,005 775,005 775,005 775,005 Capital Projects 1,472,588 922,176 775,000 775,000 775,000 775,000 775,000 775,000 775,000 775,000 775,000 Land Acquisitions/Deal Costs 10,271,418 15,614,517 17,680,865 287,500 287,500 1,787,500 1,635,068 5,250,000 1,825,929 Operating Other 17,715 31,483 276,626 276,626 172,626 172,626 172,626 172,626 172,626 172,626 172,626 Transfer Out 127,289 127,289 127,289 127,289 127,289 127,289 127,289 127,289 127,289 127,289 127,289 ------Bank Services & Fees 3,000 2,000 ------Expenditure Total 15,374,416 21,230,947 23,386,958 6,087,398 5,437,735 7,020,243 6,952,382 10,653,999 7,318,780 5,583,924 5,677,274
Fund Balance 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Beginning Fund Balance 15,985,458 10,205,456 9,057,899 6,467,734 21,880,643 38,614,459 54,440,800 67,359,894 81,564,153 99,623,676 120,070,772 FB Contribution/(Use) (5,780,002) (1,147,558) (2,590,164) 15,412,909 16,733,815 15,826,342 12,919,094 14,204,259 18,059,523 20,447,096 21,010,788 Fund 126 Fund Balance 10,205,456 9,057,899 6,467,734 21,880,643 38,614,459 54,440,800 67,359,894 81,564,153 99,623,676 120,070,772 141,081,560
65
GOALS & BUDGET PLANNING
"Winter Creek" by Max and Dee CC BY 2.0
BOULDER COUNTY 2020 BUDGET
SECTION 4 – GOALS AND BUDGET PLANNING
OVERVIEW
This section explains the countywide goals that inform the budgeting process. In response to requests from employees and partners to understand The Board of County Commissioners’ priorities and goals, and to help better identify and support key initiatives across the county, the BOCC implemented a process in May 2018 to define the five-year strategic priorities. In December of 2018, the board adopted a set of five-year strategic priorities to guide the county in all aspects of public service. The identified priorities go above and beyond the core services and functions that we are proud to deliver in Boulder County.
2019-2023 STRATEGIC PRIORITIES
• Affordable Living • Climate Action • Equity & Justice • Land & Water Stewardship • Organizational & Financial Stewardship
The five priority areas identified align with existing programs and projects within departments, and with work that has been developed using community input and feedback via the Boulder County Comprehensive Plan, the Regional Affordable Housing Plan, the Public Health Improvement Process, the Transportation Master Plan, the Parks Open Space Vision2020 initiative, and the Sustainability Plan among other planning efforts.
2020 UPDATE ON STRATEGIC PRIORITIES
As Boulder County moves into the second year of implementing its strategic priorities there will be increased focus on ensuring the overall structure of the county is best aligned to deliver effective outcomes. The county began significant reorganization that will continue in fiscal year 2020. Current examples include:
• Merging the Budget and Finance departments under the direction of the Chief Financial Officer and creating the Office of Financial Management; • Transitioning to a County Administrator model of government; • Creating the Community Planning and Permitting Department to consolidate the planning and permitting functions;
66 BOULDER COUNTY 2020 BUDGET
• Creating the Public Works Department to consolidate the operations of the county’s public infrastructure and facilities teams in a manner that respects the environment and preserves the assets for future generations; • Creating the Office of Sustainability, Climate Action, and Resilience to play an essential role in addressing the threat of climate change and ensure alignment on policy issues related to it throughout the organization.
These advancements facilitate broad organizational efficiency and help Boulder County to achieve strategic priorities. These changes will also allow for the County Commissioners to engage externally more to further the priorities.
BOARD OF COUNTY COMMISSIONERS STRATEGIC PRIORITIES PLAN
The following pages include the final repot produced by the BOCC to communicate the Strategic Priorities.
67 BOARD OF COUNTY COMMISSIONERS
2019-2023 STRATEGIC PRIORITIES
Adopted Dec. 11, 2018 THE 2019-2023 BOCC STRATEGIC PRIORITIZATION PRIORITIES PROCESS
Boulder County serves our community and protects our natural environment through a myriad of services and programs each day. Affordable As Boulder County responds to key issues affecting our communities, departments and offices have continued to develop in-depth and Living complex strategies to address societal and environmental needs. Some of these strategies involve regional partnerships, collaborations with other community organizations, or integration of programs across multiple departments and offices in the county. Often these larger projects require the investment of Board of County Commissioners (BOCC) time and resources alongside time from staff and resources from across the county organization. Climate In May 2018, in response to requests from employees and partners to understand the BOCC’s priorities and goals, and to help better Action identify and support key initiatives across the county the BOCC - in collaboration with Boulder County’s key leadership - implemented a process to define the Board of County Commissioners’ five-year strategic priorities.
Setting and communicating the priorities of leadership within an organization is considered a best management practice, and the Equity & BOCC will utilize priorities to provide clarity around the Board’s decision-making process in budgeting and other county management Justice decisions. The process is intended to identify priorities that go above and beyond the statutory and core services and functions that we are proud to deliver in Boulder County. And while the priorities identified are important, they will not – and are not intended to – cover the full breadth nor depth of services that the county provides and will continue to provide.
The five priority areas identified align with existing programs Land & Water and projects within departments, work that has been developed Stewardship using community input and feedback via the Boulder County Comprehensive Plan, Regional Affordable Housing Plan, Public Health Improvement Process, Transportation Master Plan, Parks & Open Space Vision2020, and Sustainability Plan among other planning efforts. The BOCC collaborated with leadership and staff from across the Organizational county in a streamlined process to identify priorities that are future- focused while considering past successes and current leadership & Financial goals. Moving forward, over the next five years, the BOCC in Stewardship collaboration with leadership and staff at Boulder County and others across the community, will implement strategies to achieve goals identified in each priority area, reviewing progress annually and refining approaches as necessary to ensure success. 2 STRATEGIC PRIORITIES CONTENT
TABLE OF CONTENTS 3
PRIORITIZATION 4
IMPLEMENTATION 5
AFFORDABLE LIVING 6
CLIMATE ACTION 8
EQUITY & JUSTICE 11
LAND & WATER STEWARDSHIP 14
ORGANIZATIONAL & FINANCIAL STEWARDSHIP 16
ACKNOWLEDGEMENTS 18
3 PRIORITIZATION In the spring of 2018, leadership from across the county organization worked with the BOCC and Commissioners’ Office staff to develop a timeline and structure for the prioritization process. Departmental leaders and other elected officials weighed in on the design of an interview template, ensuring agreement on the questions that the strategic priority process was intended to answer.
During the summer of 2018, Commissioners’ Office staff interviewed each Commissioner, directors of each department, and county elected officials using the template. These leaders were asked to look at past successes, address key barriers and challenges, and identify areas where Boulder County’s actions could significantly improve social and environmental conditions in our communities.
Responses from interviews were analyzed and coded (by category and by frequency) with key themes emerging from across the county organization. Many of the key themes aligned with priority areas from the 2018 Boulder County resident poll where residents were asked, “What do you consider the single most important issue facing Boulder County today?”
Data were organized and vetted by leadership from each department in the county and organized into priority and goal areas. The Board of County Commissioners then reviewed the data from interviews, the residents poll, and the recommended priorities from department heads, leading to the Board’s identification of a final set of priority areas and goals.
Throughout the fall of 2018, Commissioners’ Office staff worked with department directors, staff, leaders, and elected officials to further define and identify objectives to achieve the goals outlined in each priority area. The strategic priorities document presents the priority areas, goals, and objectives, and as the work continues moving forward, additional strategies, action steps, and resources needed to achieve objectives will continue to be identified. Over the next five years, Commissioners’ Office staff will work with the BOCC, departments, elected offices, and partners to review progress on an annual basis, celebrate successes, and adjust strategies as needed to ensure achievement of the outlined goals. 4 IMPLEMENTATION PRINCIPLES
During the development of the strategic priorities, the BOCC and department leaders identified principles that cross-cut each of the priorities and that will be used to best achieve goals related to each priority:
Data Driven Focus on Decision-Making Prevention
The BOCC and leaders at Boulder County Boulder County invests early within the utilize data whenever available to identify continuum of interventions available to priorities and how best to utilize resources achieve goals within a priority area. For to address challenges impacting the county. example, providing mental health treatment Data utilized by leadership comes in many and supportive services for young children formats: published research studies, geo- and their parents can prevent or lessen the spatial data related to the county’s public need for more expensive services for those land, aggregated input from constituents, children later on in life. comparative analysis of program results, and more. Data, science, and an empirical approach underpin the county’s decision- making processes and operations. “Stake in the Ground” Leadership
Equity - Internal In the era of ever-increasing competing & External demands, the BOCC provides clear leadership in the priority areas they have identified, Boulder County defines equity as all especially when their leadership and people having full and equal access to ability to tackle political challenges related the opportunities they need to survive to implementation can further support or succeed. The County is committed to successful outcomes with the priorities. increasing opportunities and equity within each priority area.
This principle aligns with the first principle of data- Using Best driven decision-making. The BOCC is committed to Practice Tools utilizing evidence-based practices when available and utilizing data to develop new practices, when evidence- based practices have not yet been developed. PRIORITIES, GOALS & OBJECTIVES AFFORDABLE LIVING Economic inequality has been growing steadily in the United States over the past 30 years. America’s top 10% of income earners now average nine times more income than those earning in the bottom 90%. In Boulder County, disparities in wealth and income are as significant as across the U.S. In addition, Boulder County’s high cost of living has seen median home prices in Boulder County rise 5.6% over the past year to $529,000, while estimated self-sufficiency wages for a family of four living in Boulder County are more than $75,000 per/year. These factors make it much harder for families and individuals with lower and middle incomes to make ends meet.
Boulder County, a leader in increasing access to both affordable housing and transportation, supports strategic and collaborative interventions at the local, regional, state, and federal levels to address the accessibility and preservation of affordable housing and all modes of transportation. Boulder County is a part of the Boulder County Regional Housing Partnership, which has established a goal of 12% of all homes (18,000) being affordable to a diverse mix of families and individuals with low and middle-income by 2035. Boulder County recognizes the importance of statewide efforts in achieving its regional housing goals and is committed to working with the Colorado legislature and other stakeholders to achieve those goals.
Setting specific targets for permanently affordable housing, improving regulatory processes to support affordable and accessible housing, and focusing on innovative approaches to ensure affordable and sustainable transportation for all community members are strategies the county will continue to implement over the next five years.
6 AFFORDABLE LIVING
GOAL 1 Increase access to a diverse stock of workforce housing and affordable housing for Boulder County’s residents and employees with lower and middle incomes by implementing and supporting Boulder County’s Regional Affordable Housing Plan.
Objective 1a Establish a Boulder County Affordable Housing Trust Fund by 2020 to raise $5 million in five years toward the creation and preservation of affordable housing. Objective 1b Commit through the Boulder County Housing Authority to build or acquire, at minimum, 500 permanently affordable housing units in five years.
Objective 1c Land bank three parcels of land for new affordable housing developments within 5 years.
Objective 1d Preserve the affordability of existing affordable housing stock, provide support services to maintain housing stability, and support the rights of mobile home owners and low and middle income renters.
Objective 1e Establish regulatory processes that help facilitate GOAL 2 the creation and preservation of diverse Increase access to all modes of transportation. housing options and program, policy, and regulatory frameworks that boost affordable Objective 2a housing preservation and creation in areas of unincorporated Boulder County that are suitable Increase access to transit via pass pilot program for development. and other programs for people with lower incomes. Objective 1f Explore Employer-Assisted Housing Programs to Objective 2b provide options for supporting public sector and Ensure transportation affordability through long- community service employees in obtaining housing term transit and mobility planning efforts. within Boulder County. Conduct research on options including employer-assisted programs that Objective 2c increase the affordable housing supply as well as Advocate for bus rapid transit and affordable programs that create and extend loans and grants mobility on major Boulder County transportation to help employees purchase or rent housing in corridors. Boulder County. 7 PRIORITIES, GOALS & OBJECTIVES CLIMATE ACTION
Boulder County has long understood the importance of local and regional climate action. Boulder County residents and businesses were among the first in the country to implement programs like EnergySmart, BuildSmart, Colorado Commercial Property Assessed Clean Energy (CoPACE) financing, solar and electric vehicle (EV) bulk purchasing programs, and a host of other energy efficiency and clean energy initiatives. Despite local success and replication of these programs across the county, the scale of the climate crisis is even greater than we originally understood and demands greater response.
Scientists now tell us that we need to reduce greenhouse gas (GHG) emissions by at least 80% by 2050 to stop the trend of warming (and to limit the impacts already underway). Indeed, there is widespread consensus that human-caused emissions of GHG are impacting Earth’s climatic system, causing potentially unprecedented, large- scale, adverse health, social, economic, financial, security, and ecological effects. The risks associated with climate change have driven many counties and cities to plan for a different future. Boulder County has been at the forefront of this effort for more than a decade.
Recent analyses have expanded our knowledge of the impacts of climate change in Boulder County, increasing awareness of the challenges that residents will face in the near future. Boulder County and other Colorado communities are already experiencing the impacts of a warming climate in the form of reduced snowpack, earlier snowmelt, increased risk of high intensity wildfires, extreme weather events, and an increased number of “high heat” days. Average annual temperatures are already more than 1° Celsius (2° Fahrenheit) warmer. If significant emissions reductions are not achieved, more than 20 days each year in Boulder County could be hotter than 95° in the next 15 years. By 2050, these temperatures could exist for nearly half of the summer. As temperatures continue to increase, so will unpredictable precipitation and extreme weather events. In fact, Boulder scientists recently uncovered that the severe effects of the 2013 Flood were enhanced by human-caused climate change. Climate change will clearly alter our natural landscape, and many species currently native to the area will no longer find suitable conditions for survival.
In addition to the human health and wildlife impacts, there are also significant economic costs associated with future climate conditions. The estimated total cost of mitigating only some of the potential effects of climate change across the geographic area of Boulder County through 2050 is conservatively placed at $96 million to $157 million for the median- and high-impact scenarios. Undoubtedly, the human health and economic costs of climate change pose great challenges to our community and beyond. Successfully addressing these challenges will require bold, broad measures. This is a critical time for our environment and our community—and we are well positioned to be a leader in facing these challenges.
8 CLIMATE ACTION
GOAL 1 Reduce Boulder County’s internal energy consumption and meet all of Boulder County’s electrical needs with 100% renewable energy by 2024.
Objective 1a Undertake an analysis to better understand energy efficiency opportunities within all county buildings and annually track building energy intensity.
Objective 1b Using the analysis, make investments to increase energy efficiency within Boulder County owned buildings and facilities.
Objective 1c Require that all existing, eligible county buildings achieve ENERGY STAR recognition by 2020.
Objective 1d All newly constructed county-owned buildings shall be constructed to a minimum Gold level as defined by the U.S. Green Building Council’s (USGBC) GOAL 2 Leadership in Energy & Environmental Design Boulder County is a GoEV County and pledges to (LEED) for New Construction, while striving to develop a transportation electrification plan and attain all the available points under the Energy and implementation strategies. Atmosphere category.
Objective 1e Objective 2a Continue the cross-departmental solar task force, 100% of new light duty vehicles purchased by which works to address land use code challenges the county will be electric vehicles when the siting renewable energy and other sustainability technology accommodates the needs of the facilities in the county. vehicle use. All new sedans will be electric starting in 2020, all new SUVs will be electric by 2025, and all new pickup trucks will be electric by 2030.¹ Objective 1f Expand capacity of on-site solar electric and solar Objective 2b thermal generation. Support the electric vehicle charging station infrastructure needed to accommodate the Objective 1g transition to county electric fleet vehicles. Where possible, build solar onsite. Where solar is not possible onsite, purchase solar energy through 1 Decisions will be made based on budget availability, yet there is utility offerings, subscribe to solar gardens or recognition that while initial costs may be greater than carbon-based virtually net meter if legislation allows. fuel vehicles, life cycle and fuel costs will offset many of the upfront expenses. 9 CLIMATE ACTION
GOAL 2 continued
Objective 2c Transition to medium and heavy duty zero emission vehicles and off-road equipment as these vehicles become available in Colorado.
GOAL 3 Boulder County prevents and mitigates negative impacts to Boulder County’s community, economy, and environment due to climate change and other shocks and stresses. Objective 3a Integrate resilience into policy, plans, regulations, decision-making, processes, and budgets across all departments.
Objective 3b Boulder County departments, systems, and programs respond effectively and reduce long-term impact of disasters and shock events, including but not limited to floods and wildfires.
Objective 3c Increase community resilience by building capacity, increasing connectedness, and fostering cooperation.
GOAL 4 Boulder County continues and expands support for statewide policy, administrative, and regulatory efforts to reduce climate change; Objective 4a Boulder County is an active member in statewide organizations to combat climate change and promote renewable energy such as Colorado Communities for Climate Action (CC4CA) and other climate-focused organizations.
10 PRIORITIES, GOALS & OBJECTIVES EQUITY & JUSTICE Equity can be defined as all people having full and equal access to the opportunities they need to survive or succeed. The Boulder County Commissioners have identified equity both as one of the five priority areas and as a guiding principle for implementing each of the priorities over the next five years.
Included in this Equity & Justice priority area are three high level goals: • Implement the Boulder County’s Cultural Responsiveness and Inclusion Roadmap. • Implement criminal justice reform actions alongside other partners in the criminal justice system. • Improve access to mental health services. GOAL 1 Increase equity, diversity, and inclusion at Boulder County by implementing Boulder County’s Cultural Responsiveness and Inclusion Roadmap.
Inequities in social and political power have been a part of the formation, development, and current fabric of society in the United States. From the relocation and assassination of indigenous people, enslavement of people from Africa, lack of basic human rights of people who were not white, male, or landowners during the formation of the U.S. constitution and political structure, the U.S. population has been in a continual and challenging process of recognizing inequities and repairing and improving the sharing of power. Of specific importance is the recognition of the impact of racism on our society and the need for intentional efforts towards eliminating racism, as this recognition is foundational to transformational equity work.
Boulder County understands addressing equity as individuals, as a government organization, and in the county’s intersections with its constituents is a major undertaking, necessary of significant investment of time, resources, energy, and at times, discomfort as shifts of cultural understanding and practices change. The BOCC also recognizes that improvement in equity, responsiveness, and inclusion within the organization is a continual and on-going process with no finite end.
The BOCC and members of Boulder County’s Cultural Responsiveness and Inclusion Team have identified major milestones to improving equity, diversity, and inclusion over time at the organization. From 2014-2016, a diverse leadership board of employees supportive of and with expertise in cultural responsiveness and inclusion developed a mission, vision, and concrete goals and objectives for increasing cultural responsiveness and inclusion at Boulder County. These goals and objectives are defined in the Boulder County Cultural Responsiveness and Inclusion Roadmap which was adopted by the BOCC in 2016. As part of the BOCC’s 2019-2023 strategic priorities, the BOCC is re-emphasizing its support and investment in this Roadmap and those implementing the Roadmap. As significant progress has been made in implementing the Roadmap and lessons have been learned, updates and revisions will be made as necessary to continue improvement in realizing equity, as prioritized by the Cultural Responsiveness and Inclusion Advisory Committee, Diversity and Inclusion Manager, and BOCC. 11 EQUITY & JUSTICE
Objective 1a Ensure accountability for supporting and sustaining equity, cultural responsiveness, and inclusion.
Objective 1b Ensure leadership within the Boulder County organization has the tools and resources to support and sustain equity, cultural responsiveness, and inclusion efforts.
Objective 1c Ensure policy supports and sustains equity, cultural responsiveness, and inclusion, and efforts are sustainable over time. Objective 1d Ensure recruitment, hiring, and retention activities within the organization support and sustain equity, cultural responsiveness, and inclusion. Objective 1e Ensure Boulder County employees have the training and tools they need to support and sustain equity, cultural responsiveness, and inclusion activities, including training to address oppression. GOAL 2 Implement criminal justice reform best practices to decrease recidivism and crime, diverting people with low criminal justice involvement risk to appropriate programming and utilizing incarceration for people with high criminal justice risk to ensure public safety.
In 2016, the Board of County Commissioners commissioned a study to determine causes and potential remedies for the unmanageable growth of the jail population. Crime had steadily decreased in Boulder County since 1985, but the incarceration rate had nearly tripled, growing faster than both Colorado and the nation as a whole. Boulder County still has a relatively low incarceration rate compared to national and state averages, and Boulder County has seen an increase in individuals with high-risk criminal behaviors entering the justice system. The study identified that policy and practice changes – not solely changes in criminal activity – were influencing the increased incarceration rate and the jail’s overcrowding problem.
The study made recommendations that fell into four main categories: coordinate the efforts across the county addressing the justice involved population, provide high fidelity evidence-based practices that are proven to reduce recidivism, decrease the use of the jail and other justice system interventions for those struggling with behavioral health disorders, and evaluate interventions to determine effectiveness. Boulder County is fortunate to have the necessary support from system partners as well as county leadership to tackle these reform practices and will work alongside partners in the Criminal Justice Management Board and the Criminal Justice Operating Board to implement reforms and ensure public safety.
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Ultimately, with the proper implementation of these objectives, especially in light of the construction of the 2018 voter-approved alternative sentencing facility, the county will see a reduction in recidivism as well as reduced costs associated with this population, allowing configuration of the jail to address high- risk criminal justice involved people, and diverting low-risk justice involved individuals to appropriate services and programs.
Objective 2a Focus Boulder County funding in criminal justice services on reducing recidivism through data-driven decision making, fidelity monitoring, and financial accountability.
Objective 2b
Implement best, risk-based practices in sentencing and criminal justice programming to ensure long- term public safety.
Objective 2c Support behavioral health and criminogenic programming by diverting low-risk justice-involved clients with behavioral health needs from the criminal justice system, utilizing jail beds for high-risk offenders, and providing appropriate criminogenic programming for moderate-to-high risk justice-involved clients.
GOAL 3 Increase access to effective mental and behavioral health services in Boulder County
Mental and behavioral health are areas of health equally important to well-being as physical health. In the U.S., 18% of adults and 12% of youth have a diagnosed mental health condition. Mental health includes our emotional, psychological, and social well-being; behavioral health includes not only ways of promoting well-being by preventing or intervening in mental illness, but also has an aim of preventing or intervening in substance abuse or other addictions.
One key element to improving mental and behavioral health is access to timely, affordable, and effective care. Boulder County is committed to improving access to affordable mental and behavioral health services via its current contracts for behavioral health services for Boulder County’s clients, improving Colorado’s legislative and administrative policies to increase access, improving access to services in Boulder County schools, improving access to appropriate in-home services for families with young children, and addressing access to necessary behavioral health services for justice-involved clients.
Objective 3a Ensure Boulder County financial and programmatic investments directed to mental health and behavioral health services result in positive outcomes for those receiving services. Objective 3b Support statewide legislative, regulatory, and administrative strategies that improve access to mental health and behavioral health services. Objective 3c Support increasing access to mental and behavioral health services and prevention services for children and youth in Boulder County.
13 PRIORITIES, GOALS & OBJECTIVES LAND & WATER STEWARDSHIP Sound stewardship of public lands and natural resources provides a legacy for future generations and is increasingly important as our community is impacted by climate change and a growing human population. As such, there remains a critical need for the preservation and stewardship of open space lands in the county, with preserved open space being a fundamental shared value of the people in Boulder County. Boulder County acquires and manages land and water resources to support a variety of purposes including recreational use, biodiversity, and sustainable agriculture. Resources are dedicated to managing the wildland urban interface for both fire preparedness and healthy forests, improving soil health and carbon sequestration, and protecting water resources to ensure sustained environmental health and agricultural productivity.
GOAL 1 GOAL 2 Acquire interests in real property that Demonstrate excellent stewardship of open space, significantly protect natural areas for flora including protection of natural resources, community and fauna, maintain buffers that preserve access, and quality of life, through improved planning, community identity, preserve important engagement, and implementation on Boulder County agricultural lands, and contribute to the Parks & Open Space land. creation of a recreational trail system. Objective 2a Objective 1a Develop and begin implementation of a Cultural Refine and continue to implement a Responsiveness and Inclusion Strategic Plan that guides dynamic acquisition strategy that targets Parks & Open Space’s engagement with underserved key remaining properties to fulfill open populations in Boulder County. space goals. Objective 2b Objective 1b Collaborate with the Transportation Department and Continue collaborating with federal land municipalities to create more trail connectivity among management agencies to create desirable municipal neighborhoods, local open spaces, and exchange projects that will be prioritized regional trails through a Regional Plains Trail Connectivity for implementation by federal agencies. Plan. Objective 2c Complete high priority management plans on Parks & Open Space land that advance Boulder County open space values.
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GOAL 3 Expand and maximize utilization of Boulder County’s water portfolio to support sustainable agriculture and healthy riparian and aquatic ecosystems. Objective 3a Refine and implement an acquisition strategy that targets key additional water interests that fulfill open space goals. Objective 3b Collaborate with municipalities and other stakeholders to identify opportunities where cooperative use arrangements and operational modifications can improve use of water portfolios for the benefit of agriculture, the environment, and human health in our local watersheds. Objective 3c Research and identify the most cost-effective areas for achieving greater water efficiency across water uses in the county. Objective 3d Identify and advocate for changes in state and Objective 4c regional water policy that ensure water efficiency In collaboration with Boulder County gains can be used directly within the community Colorado State University Extension Office, towards identified community values. continue educational efforts such as the Soil Revolution conferences to improve local GOAL 4 farmer understanding of soil health and carbon Enhance soil health and increase carbon sequestration best practices. sequestration using the best available science and technology to improve agricultural production and Objective 4d protect native ecosystems. Quantify expected carbon sequestration from applicable practices (e.g., compost addition, Objective 4a riparian vegetation planting) in natural Support implementation of practices that reduce ecosystems (including riparian, grassland, carbon emissions and enhance soil carbon on and forest areas) and implement three agricultural land including cover crops, compost demonstration projects on Parks & Open Space addition, windbreaks, slow release fertilizers, and land that increase carbon sequestration in these reduced tillage farming. areas. Objective 4b Complete the 5-year carbon sequestration pilot study initiated with Colorado State University, review results, and recommend next steps for broader implementation. 15 PRIORITIES, GOALS & OBJECTIVES ORGANIZATIONAL & FINANCIAL STEWARDSHIP Boulder County is committed to the effective use of taxpayer funds through efficient and sustainable organizational and financial practices. We provide and manage essential and impactful services, resources, and programs in a fiscally responsible manner through the transparent and best use of these funds.
Boulder County is updating its financial and administrative management tools and practices to allow more public access to county financial information and to mitigate administrative costs and burdens associated with county programs, services, and management.
Boulder County recognizes that our innovative and dedicated employees are essential in providing these services and programs. As costs of housing and transportation rise, Boulder County’s ability to recruit and retain employees is also impacted. Boulder County is committed to supporting our employees’ well- being and ensuring equity in the recruitment and retention of an effective and talented workforce, especially in the face of these economic challenges.
GOAL 1 Ensure adequate and sustainable resources and appropriate scaling of county government for effective public services.
Objective 1a Identify and implement a strategy to increase the county’s emergency and disaster reserve fund to address increasing climate change and natural disaster risks.
Objective 1b Continue to support state-level advocacy to address the impacts of TABOR and the Gallagher Amendment. Objective 1c Explore additional, sustainable revenue and cost-saving opportunities.
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GOAL 2 Ensure a thriving, effective, inclusive, and diverse county workforce to provide public services.
Objective 2a Ensure equity in recruitment, hiring, retention, and compensation practices. Objective 2b Invest in Boulder County employees by providing learning opportunities, tuition assistance, a pathway for 21st century skill enhancement, growth potential, and the ability to increase compensation within the organization. Objective 2c Continue to address recruitment and retention challenges due to increased cost of housing, transportation, and other costs of living and working in Boulder County. Objective 2d Strive to compensate employees at a level that allows them to live and thrive self-sufficiently. GOAL 3 GOAL 4 Increase efficiency and transparency of the county Administrative functions are consistent, equitable, financial system and process through online access and efficient across county departments. to Boulder County’s budget, expenditures, and financial management system. Objective 4a Objective 3a Identify areas of inconsistencies and inequities in Successfully implement an efficient and county administrative functions. streamlined county financial management system. Objective 4b Objective 3b Identify and prioritize best practices per impact Provide self-service functions for public-facing on county functions. county services. Objective 4c Objective 3c Empower the Administrative Managers Collective Ensure financial transparency and demonstrate the to standardize administrative best practices value of county services through communicating across the county to ensure consistency. how and why county funds are budgeted and spent. Objective 3d Link county financial data to programmatic outcomes. 17
POLICIES & PROCEDURES
"eclectic prostate" by iAMhonka photos CC BY-NC-SA 2.0
BOULDER COUNTY 2020 BUDGET
SECTION 5 – POLICIES & PROCEDURES
OVERVIEW
The purpose of this section is to present Boulder County policies and procedures that are used to manage its financial and budgetary affairs. Most policies listed are not new but represent long standing principles that have continually guided the county and sustained its financial stability, even during downturns in the economy. The policies are reviewed annually and are amended as needed.
In compliance with the State of Colorado (C.R.S. 29-1-103(2)), Boulder County will adopt a balanced budget annually. No budget adopted shall provide for countywide expenditures in excess of available revenues and beginning fund balance.
To comply with the state statute, the Board of County Commissioners (BOCC) enacts three resolutions relative to the budget: 1) approving the budget by fund, 2) appropriating the budget, and 3) setting the county mill levy on or before December 22 (CRS 39-1-111). Any increase to the adopted budget requires that a supplemental budget request be approved by the BOCC at a public meeting. A change resolution, with prior published notice of the proposed changes, is approved by the BOCC at a public meeting. The appropriations are established by function and activity. Fiscal control is maintained at the appropriation level through the county's accounting system. Elected Officials or Department Directors may reallocate budgets within an appropriation without approval from the BOCC.
The Comprehensive Annual Financial Report (CAFR) shows the status of the county’s finances based on “generally accepted accounting principles” (GAAP). Included in the CAFR are Schedules of Budgetary Compliance, which compare actual fund expenditures and revenues to budgeted amounts.
ACCOUNTING, AUDITING AND FINANCIAL REPORTING POLICIES
• An independent audit will be performed annually in accordance with state law. • The county's accounting system shall be maintained in conformance with Generally Accepted Accounting Principles (GAAP) as established by the Governmental Accounting Standards Board (GASB), and with the goal of obtaining an unqualified opinion from the independent auditor. The modified accrual basis of accounting is used for all governmental fund types, while full accrual accounting is used for proprietary funds with the following exceptions: compensated absences, depreciation, and amortization. • The county will produce annual financial reports and a Comprehensive Annual Financial Report (CAFR) in accordance with GAAP and the provisions contained in the GASB Statements, along
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with any other authoritative standards for state and local government, and as outlined in the Governmental Accounting, Auditing, and Financial Reporting (GAAFR). • Each Department/Office will conduct a physical inventory of its capital assets annually.
The Office of Financial Management (OFM) is responsible for enforcing the county’s fiscal accounting, auditing, and financial reporting policies.
DEBT POLICIES
• The county will confine long-term borrowing to capital purchases and improvements. The payback period will not exceed the useful life of the project. • There will be no lease purchase without BOCC approval. • Debt will not be used to fund current operating expenses. • New bond issues must be approved by a majority of votes as required by the TABOR Amendment of the Colorado Constitution. • Total general obligation debt may not exceed three percent of the actual value of the taxable property in the county (CRS 30-26-301).
FUND BALANCE POLICIES
• Boulder County will maintain an emergency reserve (in the General Fund) in an amount equal to at least three percent of fiscal year spending in accordance with the provisions of Article X, Section 20 of the State Constitution (TABOR Amendment). • The Office of Financial Management staff meet as required, as well as during the year end closing period, to discuss fund balance restrictions. Restrictions are used as a “tool” to separate “spendable” fund balance from equity that must be preserved for legal purposes (i.e., TABOR reserve in the General Fund), for accounting requirements such as pre-payments, or for restricted revenues that need to be isolated and preserved for their intended use. • Boulder County will budget a year-end available General Fund balance of no less than two months of the adopted General Fund operating and personnel expenditure budget. The calculation of ending General Fund -fund balance available to meet this minimum requirement shall include: 1) all unrestricted fund balance categories as defined by GASB 54, which includes Committed, Assigned and Unassigned fund balances, 2) the restricted TABOR emergency reserve and 3) fund balances restricted to be used for emergency response in the Flood Recovery Sales Tax Fund. • Other county funds with fund balance requirements: • Social Services Fund - the fund balance will be no less than two months of the adopted operating expenditure budget. • Fund balance for the Road and Bridge Fund and the Capital Expenditure Fund will be budgeted depending on the cash flow requirement of the projects.
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• The remaining property tax funds (Developmental Disabilities, Health and Human Services and Human Services Safety Net) will maintain minimal fund balances. • Enterprise funds (Recycling Center and Eldorado Springs LID) will maintain fund balances that are adequate to supply working capital that best fits the conditions of each fund. • All other funds will maintain sufficient fund balances to ensure adequate resources for future operations. • The BOCC can adjust the minimum level of fund balances at its discretion to allow the county flexibility during a time of economic downturn, or emergency. This policy of allowing the fund balance to fluctuate is necessary because of the two-year property tax assessment cycle that influences our property tax revenue changes. Fund balance may be used to mitigate property tax fluctuations for no more than four years in cases where the revenue is forecasted to recover in that time frame. • The minimum fund balance in the General Fund will provide stability and fiscal health for the county. Adequate fund balances reflect well to credit agencies to attain desirable bond ratings that will keep the cost of government borrowing low. Unassigned fund balances help to mitigate the following factors: • Volatility of revenues and fluctuations of expenditures • Significant one-time outlays and extreme events • Commitments and assignments for a specific purpose • If the available fund balances fall below the minimum levels then fund balance replenishment will become a financial management priority. It is important to replenish unrestricted fund balances in a timely manner. Sources for replenishment could include non-recurring revenues and year-end surpluses. Ongoing operating expenses shall be controlled to match the ongoing revenues and will not depend on fund balance usage for the long term. To budget a structural deficit is not consistent with a sustainable fiscal policy.
INVESTMENT POLICIES
• Disbursement, collection and deposit of all funds will be managed to ensure maximum cash availability for investment purposes, while meeting the county's cash flow requirements. • The county will obtain the best possible return on all cash investments within the limits of state law, local policies and prudent investment practices. • These investments include but are not limited to: U.S. Treasury securities; U.S. agency securities; deposits in banks, and savings and loans; repurchase agreements collateralized by authorized investments; money market mutual funds; and pooled investment trusts (CRS 24-75- 601.1).
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CAPITAL OUTLAY POLICIES
• Capital outlay items, not dollars, are approved by the Board of Commissioners during the budget process. Major changes in specifications cannot be made unless an office/department chooses to pay the added cost. All unbudgeted capital outlay items costing in excess of $10,000 must have prior approval from the BOCC, either during the budget process or during the year. • Approved items for the General Fund are budgeted in a central budget called Capital Outlay (budgeted and managed by the Administrative Services staff), and not in the requesting office/department's budget. Cost savings revert to the fund balance at year-end. • The capitalization threshold for financial statement reporting purposes is set at $10,000 for equipment, and increases to $50,000 for buildings, land improvements, infrastructure, and software either purchased or developed internally and with an estimated useful life of one year or more.
REVENUE POLICIES
• The county will maintain a diversified and stable revenue base, to the extent it has legal authority to do so, to protect it from short-term revenue shortfalls. • The county will follow an aggressive policy of collecting revenues. • The county will generally establish all user charges and fees, over which it has discretion, at a level related to the full cost (operating, direct, indirect, and capital) of providing the service. The county will review the charges/fees annually. • The county will consider all revenues to be general purpose in order to provide maximum fiscal flexibility. The two exceptions are when revenue targeting is legally required, or when a revenue source has been established for the sole purpose of providing a specific program or project, as in the case of a federal or state grant, or the employee Health and Dental Benefit Plan. • The county will aggressively pursue revenue-raising strategies, apart from the property tax. • The county will discourage the use of intergovernmental grant assistance for ongoing operational programs. Such grant assistance may be used for special projects, provided such special project has a specified starting and ending date, and does not expand a service in such a way that additional local funds will be required to continue part or all of the service once the grant assistance is no longer available.
VACANCY SAVINGS POLICY
POLICY: PERMANENT WAGES FUNDED AT 97% AND ACCESS TO 3% POOL
• It is the policy of the BOCC that that in the General Fund and in the Social Services Fund, all permanent wage budgets are set at 97% of the total needed, per the personnel schedules for the following budget year.
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• A 3% pool is budgeted from anticipated “vacancy savings” from all General Fund and Social Services Fund salaries, and it is budgeted in the General Fund. • Should an office/department in the General Fund or Social Services Fund need budget dollars in addition to the 97% funded amount, it may access the 3% pool to supplement permanent wage budgets under the following circumstances: 1) It can be demonstrated that the vacancy savings were not adequate to offset the 3% salary shortfall; 2) recruitment has been done in accordance with established written procedures, and pay has been established within county policy.
PROCEDURES: ANALYZING VACANCY SAVINGS AND ACCESSING THE 3% SALARY POOL
• If personnel appropriations are forecast to be over budget, the Office of Financial Management accounting staff will work to determine the amount eligible to be paid from the 3% pool and will use that amount from the pool to cover the cost. • If the eligible amount to be paid from the pool is insufficient to cover the estimated shortfall, the office/department will be notified and asked to prepare a "Request for Budget Adjustment" form for processing which may require either a transfer of budget dollars from operating, or a request for supplemental funding. The BOCC has the discretion, however, to use unallocated 3% pool funds designated for use by one department/office toward the shortfall in another department/office. If the Budget Director is given this direction, a budget supplemental is often not needed.
Turnover savings at the end of the year are returned to fund balance and an FTE salary base is established before the adoption of the new budget. The FTE salary base for the subsequent budget year is restricted to the sum of the amount approved for permanent salaries (funded at 97%) and the merit pool (except merit bonuses given over the top of a pay range) for the current year.
All vacant positions will be reviewed by Human Resources to verify that the job is properly classified before it is refilled. Managers will be expected to examine the need for the position before refilling. Vacant positions are filled at entry level unless Human Resources approves a higher salary in the range based on qualifications and experience. All General Fund vacant positions are additionally reviewed by the Board of County Commissioner to verify if the position is essential to county operations and should be refilled prior to Human Resources review.
FUND ACCOUNTING
It is the policy of the BOCC that the accounts of Boulder County be organized by funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, deferred inflows and outflows, liabilities, fund equity, revenues, and expenses.
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In accordance with GAAP, the county will maintain the minimum number of funds needed for sound financial administration. The county will maintain a General Fund and any other funds as prescribed by state statute or other legal requirements, as required by GAAP, or as considered necessary to ensure appropriate accounting and reporting of financial activity.
BASIS OF BUDGETING & ACCOUNTING
The basis of budgeting and accounting refers to the point when a transaction or related accounting event is recognized in an office/department’s budget, or in the operating statement (following GAAP).
All governmental funds (including the General, special revenue and capital projects funds) use modified accrual as both the basis of budgeting and for accounting/financial reporting. There are two exceptions to this rule: 1) the net present value of minimum lease payments is not budgeted (actual expenses to service the lease need are budgeted); 2) the government-wide financial statements, in which governmental activities are reported, uses the accrual basis of accounting.
Under the modified accrual system, revenues are recognized in the accounting period in which they become “measurable and available.” This means that the amount of the transaction can be determined and can be collected within the current period, or soon enough thereafter, to pay liabilities of the current period. The county considers all revenue available if it is collected within 60 days after year-end.
Property tax is reported as a receivable and deferred revenue when the levy is certified, and as a revenue when due for collection in the subsequent year. An allowance for estimated uncollectible taxes (1%) is included in the estimated tax needed to balance the budget. The county bills and collects its own property taxes, and the taxes for various taxing agencies. Collections and remittance of taxes for the other taxing agencies are accounted for in the Agency Fund on the Treasurer’s set of books.
GASB Statement 34 requires that accounting and financial reporting include statements reported from a “government-wide” perspective using a full accrual basis. Expenditures are generally recognized when the associated liability is incurred, except for accumulated unpaid vacation and medical pay and pre-paid expenses, which are recorded on the balance sheet and recognized in the applicable period.
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The basis for accounting BASIS OF ACCOUNTING AND BUDGETING - ALL BUDGETED FUNDS for proprietary funds is full accrual, where FUND TYPE ACCOUNTING BASIS BUDGETING BASIS revenues are recognized GENERAL FUND MODIFIED ACCRUAL MODIFIED ACCRUAL when earned and expenditures when they SPECIAL USE FUNDS MODIFIED ACCRUAL MODIFIED ACCRUAL are incurred. The basis
CAPITAL PROJECT FUNDS MODIFIED ACCRUAL MODIFIED ACCRUAL for budgeting for proprietary funds is full PROPRIETARY FUNDS FULL ACCRUAL FULL ACCRUAL* accrual with the
* The basis for budgeting for proprietary funds is full accrual, wi th the exceptions of Depreciation and exceptions of Amortization. For capital outlay acquisition these funds are budgeted from a perspective of the actual cash depreciation and outlay required to purchase the capital assets(cash basis). From the Accounting/Financial reporting perspective these acquisitions are reported as capital assets on the balance sheet and depreciated amortization. For capital (expensed) over the nominal life of the asset. assets and capital purchases, funds are budgeted from a perspective of the actual cash outlay required (cash basis). From the accounting/financial reporting side, these are recorded as capital assets on the balance sheet and depreciated (expensed) over the nominal useful life of the asset, which is expensed. Since depreciation is not budgeted, the budgeting controls are removed for this account only to allow the transactions to occur.
This table shows each fund type appropriated by the county, along with the relevant basis of accounting/financial reporting, and the basis of budgeting.
2020 BUDGET PROCESS
Boulder County prepares a budget (calendar year) as required by Colorado Revised Statutes (C.R.S.). The county budget deadlines conform to the Local Government Budget Calendar that is created each year by the Colorado Department of Local Affairs (DOLA). Some deadlines are not statutory but reflect good budgeting practices. All statutory deadlines refer to the most current C.R.S.
Given the reliance on the General Fund for many offices and departments, the Budget Office staff met with EODH in May of 2019 to discuss long term forecasts for the General Fund and trends for county revenues.
The Budget Office sent budget instructions to EODH in June of 2019. These budget instructions included budget goals for each office and department. The goals included directive to all departments to temper 2020 budget request for “new and ongoing” funding requests as the BOCC targeted a $3 million dollar operating budget reduction over prior year’s adopted budget. This provided useful feedback mechanism to executive staff in anticipating what funding might be
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approved. The commissioners encouraged all offices and departments to utilize their budgets in the most effective and efficient way possible. The effort to improve government systems and create savings will be an ongoing process.
In 2019, the Oracle Budget Preparation system was opened to users in early June through mid-July, allowing for staff to enter budget requests in order to provide enhanced services to the public, as well as the ability to maintain the current level of service. Budget staff also met with EODH throughout the month of August to answer questions regarding the budget requests, as well as to better understand the rationale for specific requests.
Beginning in September, public meetings were scheduled by functional area, office or department.
This included a public meeting on capital requests since these projects and programs are cross- departmental in nature. The staff responsible for fleet replacement, facilities capital and infrastructure, and information technology made presentations to the board and to internal stakeholders, which provided an opportunity to understand expenditure requests across departments and offices.
The Human Resources Director presented the board with a memo including recommendations for a compensation package for 2020. This addressed issues such as market adjustments, range movements, and merit pool funding which have direct and quantifiable impacts on the budget.
The Recommended Budget was developed through early fall and delivered by the Budget Director to the Board of County Commissioners on October 10th, consistent with our statutory requirement to present a Recommended Budget on or before October 15th. The BOCC held a public hearing on October 22nd, and in the intervening period, had budget materials available to the public. After considering public input on the 2020 Budget, the board held their annual Budget Work Session on November 7th. At that session, the board indicated which budget recommendations they would accept and what changes they wanted made to the Recommended Budget.
The Budget Office generated the Adopted Budget, including the required adopting resolutions, and provided those to the board on December 10, 2019. The final statutory date to adopt a budget in Colorado is December 15th. The Budget Office then filed the necessary documentation with the State of Colorado by January 31, 2020, as required by state statute.
Information regarding approved appropriations was forwarded to EODH. The data on the budget system was interfaced with the county's accounting system and the new 2020 budget was available for use on January 1, 2020.
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2020 BUDGET CALENDAR
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BUDGET AMENDMENT POLICY AND PROCEDURES
POLICY: ADJUSTMENTS TO BUDGET APPROPRIATIONS It is the policy of the BOCC that budget appropriations may only be adjusted for certain reasons and according to specific criteria, which are listed below.
Reasons for budget appropriation adjustments:
• Appropriations Transfers: The transfer of budgeted monies from one appropriation to a different appropriation, either within a fund or between funds.
• Supplemental Appropriations: During the fiscal year, unanticipated and unbudgeted revenues are received from sources other than the local government property tax mill levy.
• Contingency (Emergency Reserve) Transfers: In case of a declared emergency, the BOCC may authorize transfers from the emergency reserve in accordance with Article X, Section 20 (TABOR) of the Constitution of the State of Colorado. The reserve must be maintained at an amount equal to 3 percent of fiscal year spending.
• Revenue Shortfalls: If actual revenues are less than budgeted revenues, the BOCC will determine how, or if appropriations are reduced.
Criteria for adjustment to appropriations:
• Transfers: One appropriation unit is identified as having insufficient budget, while another appropriation unit is identified as having an excess budget.
• Supplementals from Unanticipated Revenue or Fund Balance:
• A policy, law, statute, or court ruling becomes effective which mandates expenditures that were not anticipated or budgeted.
• An expenditure essential to the operation of a county office/department or an expenditure deemed to be of significant value related to county initiatives that was neither anticipated nor budgeted.
• Revenue is received that is designated for a particular purpose that was neither anticipated nor budgeted.
Contingency (Emergency Reserve): The situation must be a BOCC emergency defined as:
• Caused by an act of God.
• Caused by a public enemy.
• Some other catastrophic occurrence which could not have been reasonably foreseen at the time of adoption of the budget.
PROCEDURES: PROCESS TO AMEND BUDGET APPROPRIATIONS
• The office/department requesting an adjustment must identify which of the following is the cause for request:
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• A situation that is beyond control of the organization that may result in over expenditure of budget. • A mandate to implement a new program or expand a current program that is not budgeted. • A need to replace an essential piece of equipment. • Has received unbudgeted revenue that is designated for a specific purpose. • The office/department prepares an analysis of the entire appropriation to determine if there would be savings in other areas of the appropriation that could cover the anticipated expense. The request is submitted to the Budget Office on the "Request for Budget Adjustment" form. • The Office of Financial Management (OFM) staff reviews the request to verify that the request meets the criteria for adjustment, evaluates the analysis of the appropriation, schedules the request on the BOCC Business Meeting agenda, and forwards a recommendation to the BOCC and to the requesting office/department. • The BOCC takes action to approve/deny the request and instructs OFM staff to prepare a resolution to adjust the appropriation as indicated. If approved, changes are made in the budget system and the accounting system to enable the additional spending. • A resolution to adjust the budgeted appropriation is prepared and advertised in compliance with the State of Colorado budget law. The OFM staff schedules the resolution on the BOCC Business Meeting agenda. The BOCC approves or denies the resolution during the meeting and the Budget Resolutions are sent to the Colorado Department of Local Affairs.
BUDGETARY FISCAL CONTROL
Appropriation values act as a subset of Funds within the county’s chart of accounts and form the basis for budgetary control (legal appropriations). Organization and Account values further delineate budgets for management tracking purposes and provide an additional level of fiscal control within the county’s General Fund. It is state law and the policy of the BOCC that no contracts may be made, or liability against the county be created by any county official or department head that would cause the legally adopted fiscal year appropriation to be exceeded. Financial system controls are in place to prevent any office/department from overspending its appropriation.
Monitoring and control of the appropriations is a shared responsibility. Elected Officials and Department Heads, their authorized representatives, and Budget staff are responsible for reviewing the budgets and expenditures on a regular basis and acting as needed.
The Office of Financial Management is responsible for monitoring revenues. Any material deviations from projected revenues are reported to the office/department involved, and to the BOCC.
97
REVENUE
“Hallet's Peak reflected in Lake Haiyaha at dawn in Rocky Mountain National Park” by National Park Service CC-SA
BOULDER COUNTY 2020 BUDGET
SECTION 6 – REVENUE BUDGET
OVERVIEW
Boulder County’s public services and programs are made possible through a diverse and balanced revenue stream reflecting the dedication of the organization to sound financial planning that reflects the values of the community.
The predominant revenue source for Boulder County is Property Tax. Growth in this revenue source is limited by the Colorado Constitution and other state laws to 8% in 2020
Another important source of tax revenue is Sales and Use Tax. This is significantly more volatile than property tax and is therefore conservatively budgeted. These revenues are generally limited to funding capital and one-time expenditures. The 2020 budget projects a 11.0% increase over the budgeted 2019 collections.
Intergovernmental Revenues consist of fees and grants from other governmental entities, including the federal and state governments. Significant sources include block grants for programs such as Child Welfare and Colorado Works (formerly TANF) in the Social Services Fund, as well as Highway User Tax Fees (HUTF) and FASTER funds for the Road and Bridge Fund. Intergovernmental revenues in aggregate are projected to decrease by 26% when compared to the 2019 budget due to fluctuations in state and federal flood recovery reimbursements.
Revenues other than property tax and intergovernmental are categorized as Other Revenues. This category of revenues consists of other taxes, fees, fines, benefit contributions, sales of fixed assets, and many others. Three predominant revenue sources in this broad category are Specific Ownership Tax, Motor Vehicle Fees and the Sale of Recycled Materials.
2020 Boulder County total revenues are budgeted at $459 million, which reflects a 3% increase over 2019 revenue.
2020 Revenue Summary Actual Actual Adopted Amended Adopted 2017 2018 2019 2019 2020 Revenues Property Tax 164,294,582 176,948,488 187,200,261 187,208,898 201,862,874 Sales and Use Tax 54,562,410 59,554,631 58,715,697 58,715,697 64,996,707 Intergovernmental Revenues 85,929,815 73,941,609 107,090,448 108,946,248 81,078,490 Other Revenues 71,331,804 77,243,803 68,970,494 69,741,279 71,523,086 Other Financing Sources 36,499,457 52,146,667 20,083,299 19,983,299 39,222,585
Total Revenues 412,618,068 439,835,198 442,060,199 444,595,421 458,683,742
98 BOULDER COUNTY 2020 BUDGET
REVENUE BUDGETING PROCESS
REVENUE ASSUMPTIONS A fiscally conservative approach has been taken for 2020 revenue budgets. Data on prior year trends and assessed property values are the main drivers when determining available resources for the final adopted budget. Information on new legislation or new economic impacts are also considered when projecting revenues. At the time of this analysis (the fall of 2019), the state of the local economy showed signs of moderate growth year over year. Data on the assessed values in Boulder County also indicated continued growth in real property values. The effect of the retail market over the holiday period and its impact on sales and use tax revenues was still an unknown
REVENUE PROJECTION PROCESS Office of Financial Management (OFM) staff is ultimately responsible for final revenue projections for both the current year and the coming budget year. Each county agency is required to submit to OFM its own revenue estimates and projections, along with its expenditure requests. Each revenue estimate is reviewed by OFM to determine its reliability. OFM regularly monitors revenue receipts and updates the year-end estimates as needed.
Assessment– Revenue budget preparation begins with the analysis of current revenue against projected estimates and is conducted in June and July. Organizations across the county provide revenue estimates for the current year and budgets for the following year, providing details of changes to projections and planned revenues.
Revenues not entered by specific users are those that span multiple funds and/or organizations, such as property tax, sales tax, interest on investments and specific ownership tax. These revenues are entered by the OFM staff during the latter part of budget cycle.
First Estimate – OFM staff prepare analysis of revenues by fund and organization looking at a year over year comparison of budgeted revenue and variances between year-end estimate and original budget. OFM staff discuss the basis of revenue plans and changes with organization leadership. Once all outstanding questions are addressed, the revenue projection is then presented to the Board of County Commissioners for consideration in budget decision making.
Second Estimate – Upon receipt of nine months current year revenue data, budgeted revenue projections are further refined. The result of this second analysis is presented to the board in late October, when changes to the bottom line are discussed and substantiated. This precedes the Budget Work Session in early November when funding decisions are made for the following year.
During the above two analyses, and prior to year-end closing of the accounting system, substantial work is done to reconcile revenue accounts and perform maintenance. Because postings to incorrect accounts are one reason that actual revenue may have deviated from the budget or
99 BOULDER COUNTY 2020 BUDGET
estimate, the above process also serves as a periodic review of actual data and results in periodic corrections. Finally, after year-end closing of the accounting system and prior to the external audit, a comparative worksheet is compiled by department and forwarded to the relevant users.
Final Projections – A final revenue budget is presented by staff to the commissioners by early November that estimates revenues and expenditures for the current year and the amount of fund balance available. Along with final adjustments to the revenue outlook, this is the time when OFM staff recommends projected ending fund balances. The board makes its spending decisions based on the available revenues and fund balances presented.
100 BOULDER COUNTY 2020 BUDGET
2020 REVENUE BY FUND
The chart below visualizes the revenue for each fund in 2020.
OFFENDER RISK MANAGEMENT PARKS & OPEN MANAGEMENT FUND DEDICATED FUND SPACE FUND 3% RESOURCES FUND 5% 7% 7%
ROAD & BRIDGE HEALTH & HUMAN FUND SVCS FUND 8% 5%
SUSTAINABILITY SALES TAX FUND 2% RECYCLING CENTER FUND SOCIAL SERVICES 1% FUND FLEET SERVICES 15% FUND 1% CAPITAL EXPENDITURE FUND GENERAL FUND 1% 45% DISASTER RECOVERY DEBT SERVICE FUND FUND <1% <1%
ELDORADO SPRINGS LID FUND 2020 REVENUE BY FUND <1%
101 BOULDER COUNTY 2020 BUDGET
FUND REVENUE HISTORY
The following table includes total revenues by fund for the 2020 budget year, the 2019 amended budget, 2019 adopted and the 2018 prior year actuals.
Total Revenues by Fund Fund Name 2018 Actual 2019 Adopted 2019 Amended 2020 Adopted General Fund 174,236,185 210,592,401 211,287,623 205,164,544 Social Services Fund 57,144,673 55,020,751 55,020,751 66,952,494 Road & Bridge Fund 35,538,862 24,515,026 25,840,026 34,269,347 Dedicated Resources Fund 29,765,031 32,678,526 33,193,526 32,774,297 Parks & Open Space Fund 41,715,659 36,450,828 36,450,828 32,047,346 Risk Management Fund 23,511,060 23,612,856 23,612,856 23,612,856 Offender Management Fund 3,037,564 3,230,017 3,230,017 15,718,229 Health & Human Svcs Fund 22,723,112 22,593,162 22,593,162 24,938,091 Sustainability Sales Tax Fund - - - 8,228,994 Recycling Center Fund 6,319,906 5,106,603 5,106,603 5,106,603 Fleet Services Fund 3,786,050 4,407,533 4,407,533 4,407,533 Capital Expenditure Fund 10,991,928 11,225,866 11,225,866 3,827,127 Debt Service Fund 1,508,529 1,160,538 1,160,538 1,160,538 Disaster Recovery Fund 29,424,160 11,248,478 11,248,478 258,129 Eldorado Springs LID Fund 132,479 217,614 217,614 217,614 Total Revenues By Fund 439,835,198 442,060,199 444,595,421 458,683,742
102 BOULDER COUNTY 2020 BUDGET
MAJOR REVENUE TYPES
2020 revenue is categorized into three broad revenue types: Property Taxes, Intergovernmental Revenue and Other Revenues. The following chart provides additional detail on major sources within those categories.
BOULDER COUNTY REVENUES Total Revenues: $458,683,742 100%
90%
80% 44% Property Taxes
70% $201,862,874
60%
50% 14% Sales and Use Taxes $64,996,707 40% 24% 30%
PERCENT OF TOTAL REVENUE TOTAL OF PERCENT Other Revenues $110,745,671 20% 10% Intergovernmental Revenues 10% $47,578,490 7% Flood Reimbursements 0% $33,500,000 REVENUE SOURCE
103 BOULDER COUNTY 2020 BUDGET
PROPERTY TAX Property tax revenues comprise 44% of the total revenues for all appropriated funds. The amount of increase in property tax over the prior year is limited to 5.5% plus new construction growth, per state statute; or TABOR limitations, whichever is more restrictive. Total property taxes are budgeted at $201,862,874 which assumes 1% of the property tax levied will be uncollectible
Property tax calculations and limitations are discussed in more detail later in this section.
INTERGOVERNMENTAL REVENUE Intergovernmental revenues comprise 17% of the total revenues for all appropriated funds, totaling $81,078,490 across all funds. The following are major sources in this category:
• Flood Reimbursements – Reimbursements for eligible emergency flood response and flood recovery expenditures from federal, state, and local governments. • Highway Users Tax - based on paved miles of road per county. The source is motor fuel excise tax as well as other motor vehicle related taxes collected by the state. • Federal and state pass-through money for programs such as Child Care, Child Welfare, Youth and Family Services, the IMPACT program, and the Colorado Works program, formerly known as Temporary Assistance for Needy Families (TANF). • Dedicated resources fund receives revenues from federal and state agencies for major programs such as Workforce Boulder County (displaced and older worker training), Community Action Program, Head Start, Weatherization, and Community Corrections. In addition to the major programs, grants are received for many other smaller programs, Great Outdoors Colorado Program (GOCO) for example.
OTHER REVENUES All other revenues comprise 31% of the total revenues or $175,742,378 for all appropriated funds. This category consists of approximately two hundred individual sources of revenue. The following are major sources in this category:
• Sales and Use Tax - Nearly $65 million is projected in sales and use tax revenue. The total dedicated sales and use tax rate for Boulder County is 0.985%. • Specific Ownership Tax – Ownership tax is paid during motor vehicle registration in lieu of personal property tax. The ownership tax rate is assessed on the original taxable value and year of service. Original taxable value is 85% of manufacturer's suggested retail price (MSRP). The annual specific ownership tax is based on the year of service. • Motor Vehicle Fees - These fees are related to volume and value of vehicles purchased and owned. They consist of the following revenues:
104 BOULDER COUNTY 2020 BUDGET
• Emission Inspection Fees - for each vehicle registration within the emission program. • Certificates of Title - revenue from the applications of titles. • Temporary Permits - charged to licensed Colorado auto dealers and individuals. • Clerk Hire - from the collection of license plate fees. • Filing Fees - related to the filing of a lien by a lending institution against the financing of a vehicle. • Treasurer Fees - are charged to other taxing entities for the collection of their taxes by the county Treasurer. Cities pay 1% of the total tax collected by the Treasurer; schools pay 0.25%, while other districts (such as fire and water districts) pay 1.5%. • Health and Dental Benefit Contributions - Voluntary employee and county contributions to health and dental insurance. • Rents and Royalties - from the rental of county owned buildings by outside agencies such as Boulder County Public Health, non-profit groups, and Mental Health Partners. Also included are Open Space rentals, royalties and crop share revenue. • Sale of Goods - This revenue item is from the sale of recycled material processed at the Boulder County Recycling Center. • Budget Transfers - budgeted internal transfers between funds.
There are many other sources of revenue that fit into the categories listed above. These revenues are generally immaterial and are therefore excluded. Detailed descriptions of all county revenues are available from the Office of Financial Management.
Other Major Revenue Sources Source 2018 Actual 2019 Adopted 2019 Amended 2020 Adopted Sales & Use Tax 54,562,410 57,028,785 58,715,697 64,996,707 Specific Ownership Tax 9,479,731 9,452,269 9,924,882 10,172,060 Highway User's Tax 6,147,899 6,239,543 7,334,013 6,142,210 Motor Vehicle & Recording Fees 5,770,431 5,702,352 5,907,673 5,907,673
105 BOULDER COUNTY 2020 BUDGET
PROPERTY TAX CALCULATIONS
Property tax revenue for the coming budget year is calculated by using the current year assessed valuation multiplied by the certified mill levy. Property tax revenue for the 2020 budget is based on a total gross mill levy of 24.881 mills (including 0.236 mills for abatements); less a General Fund temporary mill levy tax credit of 1.408 mills, which produces a total net mill levy of 23.473 mills.
The process to establish the county’s assessed valuation is a biennial one. A total re-appraisal of all taxable property is performed in odd years and used for levying taxes in the subsequent even numbered year. For the 2019 reassessment, property is appraised at the June 2018 level of actual value which resulted in an increase of 10% when compared to the 2018 valuation. The 2019 assessed valuation as of November 21st,2019 is $ 8,686,582,326.
The assessed valuation multiplied by the total net mill levy generates $203,895,543 in total gross property tax revenue utilized for county services. For budget purposes, Boulder County has assumed that 1% of its gross property taxes will not be collected and the net property tax value is budgeted at $201,862,874 which is further allocated to the appropriate funds.
Comparative Summary of Budgeted Property Tax Revenues Budget Year 2018 2019 2020 Assessed Valuation $7,858,435,737 $7,870,458,089 $8,686,582,326 FUNDS AMOUNT LEVY AMOUNT LEVY AMOUNT LEVY General 137,928,985 19.648 147,630,354 19.566 167,078,835 20.601 Abatement Mill Levy 0.198 0.115 0.236 Temp. Mill Levy Credit -2.117 -0.734 -1.408 Net General 17.729 18.947 19.429
Road and Bridge 1,447,052 0.186 1,449,266 0.186 1,599,547 0.186
Social Services 7,368,907 0.947 7,774,197 0.998 8,210,415 0.954
Developmental Disabilities 7,779,852 1.000 7,791,754 1.000 8,599,717 1.000
Health and Human Services 4,730,150 0.608 4,737,386 0.608 5,228,628 0.608
Human Services Safety Net 7,001,866 0.900 7,012,578 0.900 7,739,745 0.900
Capital Expenditures 10,516,737 1.356 10,804,726 1.387 3,405,987 0.396
Total Net Mill Levy 176,773,549 22.726 187,200,261 24.026 201,862,874 23.473 Note: Property tax amounts reflect budgeted property tax revenues that are the net property tax amounts.Net property tax amounts are equal to the gross property taxes levied less the 1% uncollectable estimate. Gross Mill Levy subject to the TABOR mill levy cap is 24.645 for all years.
106 BOULDER COUNTY 2020 BUDGET
PROPERTY TAX DISTRIBUTION
Boulder County collects and distributes taxes to all governmental entities within its boundaries. Each entity sets its own budget and determines its property tax requirements. The Treasurer provides the collection and distribution service to these other entities such as cities, school and fire districts, water and sanitation districts, special districts and the county. State statutes provide for a fee to the Treasurer for performing the service.
The county portion of a typical property tax bill is illustrated in the accompanying chart. The 26% portion of the average property taxpayer’s bill that is county revenue is a major component of the total revenues that fund the county services, functions, and programs described throughout this book
55%
11.4%
25.5% 8.1%
107 BOULDER COUNTY 2020 BUDGET
PROPERTY TAX LIMITATIONS
MILL LEVY In November 1992, Colorado voters passed an amendment to Article X, Section 20 of the State Constitution. Amendment One, or TABOR (Taxpayer Bill of Rights), limits the revenue raising and spending abilities of state and local governments. Among other provisions (further described below), it requires voter approval for any increase in the mill levy above that certified in 1992 of 22.245 mills. The amendment also requires voter approval for any increase in the tax rates, new taxes, or creation of multi-year debt.
In 2002, voters authorized the increase of the mill levy dedicated to the Developmentally Disabilities Fund of 1.0 mills, and an increase of 0.5 mills to be dedicated to a new fund that would backfill funding cuts from the State of Colorado. The total mill levy was raised by 1.5 to 23.745 mills.
In 2010, voters again authorized an increase in the mill levy of 0.9 mills for a 5-year period from 2011 through 2015. This increase is restricted to human services, and acts as a safety net for the increased demand for services following the recent recession and subsequent rise in the unemployment rate. These factors occurred at a time when state government resources for social services programs had decreased. This increase raised the TABOR mill levy cap to 24.645 mills for Boulder County. Subsequently in the November 2014 election, the voters extended this mill levy for another 15 years through the year 2030.
PROPERTY TAX REVENUE TABOR also includes tax and revenue limitation measures tied to the increase in the Consumer Price Index in the Denver/Boulder Metro area plus the increase in new construction. Although usually the most restrictive, this is not a factor in the Boulder County budget due to the exemption from the TABOR revenue limit approved by voters in 2005.
In November of 2005, the Boulder County voters approved an exemption from the TABOR Property Tax revenue limit, along with the other Revenue and Expenditure limits. The exemption limited any increase in property taxes to no more than a 0.6 mill increase annually for three years through 2008, not to exceed the county’s mill levy limit at that time of 23.745 mills.
Colorado Revised Statute 29-1-301 limits the property tax increase to an amount no greater than 5.5% above the previous year's property tax. In computing the limit, the following is excluded: the increased valuation for assessment attributable to new construction and personal property for the preceding year; the increased valuation for assessment attributable to annexation or inclusion of additional land. The 2020 mill levy certification utilizes a temporary mill levy credit of 1.408 mills which decreases the mill levy for one year in order to comply with this statute
108 BOULDER COUNTY 2020 BUDGET
The following graph illustrates the relationship between increasing assessed values in Boulder County and the associated property tax revenues which comply with the limitations place upon tax increases.
BOULDER COUNTY ASSESSED VALUATION AND BUDGETED 10,000 250 PROPERTY TAX TAX PROPERTY BUDGETED 9,000 230
8,000 202 210
187 7,000 190 177 $ MILLIONS 6,000 163 170 154 5,000 150
4,000 130
$ MILLIONS$ 3,000 110 ASSESSMENT 2,000 90
1,000 70 6,859 6,857 7,858 7,870 8,687 - 50
BUDGET YEAR
109
PERSONNEL
"Snowy Trail through the Trees" by Max and Dee CC BY 2.0
BOULDER COUNTY 2020 BUDGET
SECTION 7 – PERSONNEL BUDGET
OVERVIEW
Boulder County’s 2020 adopted budget funds 1,958.90 full‐time equivalent (FTE) positions. Personnel costs make up the largest component of the 2020 budget with employee salaries and benefits comprising more than 40% of the total expenditures. When developing the annual budget, employee salaries and benefits play a large role in the growth of expenditures and in determining how much funding will be available for other budget requests.
FTE positions are both permanent and term positions. Employees in FTE positions of 0.5 or greater are eligible for all benefits including health and dental coverage and retirement. Hourly employees are eligible only for FICA, PERA (Public Employees Retirement Association), unemployment, and worker's compensation and are not included in FTE counts. Non-salaried employees are budgeted in an hourly wage budget line.
Many times, new FTEs are added during the annual budget process. Elected officials and department heads may present requests for additional FTEs during departmental budget meetings with the board. Any other budget impacts related to new FTEs such as additional operating expenses, capital equipment including computers or vehicles, and additional office space are also considered at this time. Human Resources staff work with the requesting department to identify the FTE’s proposed duties and responsibilities and determine the appropriate job classification and salary. Decisions are made by the board at the Budget Work Session in November.
Occasionally, new FTEs are added outside of the annual budget process. These are discussed by the elected official/department head with the board during a public meeting and may or may not require a supplemental appropriation. Usually, the reasons are unique, such as a new revenue source directly related to funding the new position. As in the normal budget process, final approval rests with the Board of County Commissioners (BOCC).
POSITION CONTROL
Approval by the BOCC is required for any increase in FTE count. The position control system in the BC Time payroll software is a major component of personnel budget control. This tool helps to monitor the Full Time Equivalents (FTE) count in each office or department.
In November, the budget office sends out a report to every office or department with the salary budget for the following year. This report lists each position, FTE status, salary and merit pool to be checked for accuracy before the budget is adopted. Positions that have been added, deleted, or transferred throughout the year that are outside of the annual budget process but officially approved by the BOCC, are reflected in the FTE History table presented on the following pages.
110 BOULDER COUNTY 2020 BUDGET
2020 PERSONNEL COMPENSATION PACKAGE
The commissioners explained the importance of offering a competitive and robust compensation package that includes salaries, health, dental, and vision insurance, holiday and medical leave, floating holiday, paid caregiver leave, Social Security (FICA) and PERA, and tuition assistance, among many other benefits. The commissioners adopted the health insurance plan at an additional cost of $1,660,000 for 2020. The components of the proposed $8.9 million compensation package include:
• Funded Pay Range Movement: While the recommended base budget included a 1% increase, the commissioners decided to have all pay ranges increase 1.6%. This means that every county employee received a 1.6% increase to their pay effective in the January 2020 pay period. The commissioners recognized that employees face rising transportation, caregiver, and housing costs, which this funding is intended to support. The cost for the increase is $2,488,000. • Merit Pool: The commissioners funded a 2% merit pool for 2020. They referenced their strategic priority of organizational and financial stewardship to “Ensure a thriving, effective, inclusive, and diverse county workforce to provide public services.” The commissioners are committed to investing in employees by increasing compensation, while also acknowledging that distinguishing performance is challenging with limited merit dollars. All employees must participate in a review of their performance in 2020 to receive a merit increase. The cost of this merit pool is approximately $3,110,000. • Market Adjustments: Pay range is determined by market pay rates, established through market pay studies, for people doing similar work in similar industries in the same region of the country. All county positions are reviewed in the annual salary survey analysis to determine if salary ranges have fallen below the local market. Roughly 25.1% of county employees, or 502 individuals in 79 classifications, will receive market adjustment increases to their base pay beginning with the January 2020 pay period. Pay ranges for these adjusted classifications will be increased to accommodate the employee pay increases to bring them to market level. The cost of these adjustments is $881,805. • Livable Wage Increase: The commissioners reaffirmed their commitment to paying a livable wage to their employees. The county uses the Colorado Self Sufficiency Standard as well as Boulder Self Sufficiency Coalition recommendations to set the rate. For 2020, the updated livable wage is $17.42 per hour. The hourly wage for any county employee that falls below this amount will be increased to $17.42 beginning with the January 2020 pay period. The total amount for this increase is $412,280. • PERA Retirement Funding: Despite a successful legislative fix to avoid an increase to the Local Government District’s Colorado PERA contributions in 2019, a new and separate provision in last year’s PERA bill has been triggered which will lead to additional payroll contributions from both employees and employers beginning July 1, 2020. The total amount budgeted for the increase to employer contributions is $387,500. PERA Member Contribution Rates are available online at COPERA.org. Boulder County contribution information is available at bouldercounty.org
111 BOULDER COUNTY 2020 BUDGET
Member Contribution Rates Current Rate Change on Rates July 1, 2020 Local Government Division (most county employees) 8.00% 8.50% State Division (all District Attorney employees) 8.75% 10.00% State Trooper Division (new deputies hired as of January 1, 2020) 10.75% 12.00%
County Contribution Rates Current Rate Change on Rates July 1, 2020 Local Government Division (most county employees) 13.70% 14.20% State Division (all District Attorney employees) 20.40% 20.90% State Trooper Division (new deputies hired as of January 1, 2020) 23.10% 23.60%
112 BOULDER COUNTY 2020 BUDGET
2020 PERSONNEL CHANGES
TERM EXTENSIONS For the 2020 Budget, the Board of County Commissioners (BOCC) approved extensions for 17.95 existing FTEs with a fixed term of employment that was set to expire at the end of 2019.
Extensions for Incumbent Positions by Fund and Organization FUND / ORGANIZATION DESCRIPTION FTE General Fund Administrative Services- Directors Office Project Manager 1.00 Administrative Services- Resource Conservation Sustainability Specialist 1.00 Community Services- Area Agency on Aging Program Specialist II 0.40 Parks and Open Space- Agriculture Administrative Technician 0.75 Parks and Open Space- Recreation and Facilities Engineer II 1.00 Parks and Open Space- Resource Management Resource Specialist 1.00 Parks and Open Space- Resource Management Resource Specialist 1.00 Parks and Open Space- Resource Planning Planner II 0.80 Parks and Open Space- Resource Planning Planner II 1.00 Transportation- Disaster Recovery Planner II 1.00 Transportation- Disaster Recovery Project Manager 1.00 Transportation- Capital GIS Specialist 1.00 Transportation- Capital Project Manager 1.00 Transportation- Engineering Planner II 1.00 Transportation- Multimodal Planner II 1.00
Road and Bridge Fund Transportation-Administration Project Manager 1.00 Transportation-Administration Engineer II 1.00 Transportation-Multimodal Planner II 1.00
Capital Expenditure Fund Administrative Services-Building Services Electrician 1.00
GRAND TOTAL 17.95
113 BOULDER COUNTY 2020 BUDGET
NEW POSITIONS The overall personnel package for 2020 also included the addition of 17 new FTEs which are detailed in the following table.
New FTEs by Fund and Organization FUND / ORGANIZATION DESCRIPTION FTE General Fund Office of Financial Management Revenue Analyst 1.00 District Attorneys Office District Attorney 2 1.00 District Attorneys Office District Attorney 3 1.00 Land Use-Admin Building Inspector 1.00 Sheriffs- OPS Patrol Deputy I 1.00 Sheriffs- OPS Patrol Deputy I 1.00 Sheriffs- OPS Patrol Deputy I 1.00 Sheriffs- OPS Patrol Deputy II 1.00 Tresurer-Administration Administrative Specialist 1.00
Offender Management Fund Community Services-Community Justice Planning Manager 1.00 Community Services-Community Justice Implementation Manager 1.00 Community Services-Community Justice Data Analyst 1.00
Sustainability Tax Fund Sustainability Climate Analyst 1.00 Sustainability Administrative Specialist 1.00 Land Use-Planning Planner II 1.00
Parks and Open Space Fund Parks- Real Estate Admin Land Officer 1.00 Parks- Real Estate Admin Paralegal Specialist 1.00
GRAND TOTAL 17.00
114 BOULDER COUNTY 2020 BUDGET
2020 PERSONNEL BY DEPARTMENT
Personnel by County Organization Parks and Open Space 2020 Total FTE: 1,959 Department Community Services 7% Transportation Department Department District Attorney's 10% 6% Office Clerk and Recorder's 5% Office 4% Public Health Department 3% Land Use Department 3%
Administrative Assessor's Office Services Department 3% 12% Other Board of County 13% Commissioners 3%
County Attorney's Office 2%
Coroner's Office 1%
Treasurer's Office Housing and Human 1% Services Department Sheriff's Office 21% 22% Surveyor's Office <1%
Personnel by County Organization Sheriff's Office 427.30 Housing and Human Services Department 412.05 Administrative Services Department 227.75 Community Services Department 191.78 Parks and Open Space Department 142.98 Transportation Department 119.60 District Attorney's Office 89.74 Clerk and Recorder's Office 72.50 Public Health Department 60.15 Land Use Department 54.00 Assessor's Office 52.80 Board of County Commissioners 52.70 County Attorney's Office 30.55 Coroner's Office 12.00 Treasurer's Office 12.00 Surveyor's Office 1.00 Total 1,958.90
115 BOULDER COUNTY 2020 BUDGET
2020 PERSONNEL BY GOVERNMENT FUNCTION
Personnel by Government Function 2020 Total FTE: 1,959
Transportation & Capital Health & Building Welfare Projects 34% 7%
Public Safety & Judicial 27%
General Government Conservation 23% & Sustainability 9%
Personnel Distribution by Government Function (Positions shown are full time equivalents) CONSERVATION & SUSTAINABILITY Office of Sustainability 9.00 Parks & Open Space 142.98 Resource Conservation 16.75 Conservation & Sustainability 168.73 GENERAL GOVERNMENT Administrative Services 183.00 Assessor 52.80 Board of County Commissioners 43.70 Clerk & Recorder 72.50 County Attorney 30.55 Land Use 54.00 Surveyor 1.00 Treasurer 12.00 General Government 449.55 HEALTH & WELFARE Community Services 191.78 Housing and Human Services 412.05 Public Health Department 60.15 Health & Welfare 663.98 TRANSPORTATION & CAPITAL BUILDING PROJECTS Building Services 28.00 Transportation 119.60 Transportation & Capital Building Projects 147.60 PUBLIC SAFETY & JUDICIAL Coroner 12.00 District Attorney 89.74 Sheriff 427.30 Public Safety & Judicial 529.04
GRAND TOTAL 1,958.90
116 BOULDER COUNTY 2020 BUDGET
PERSONNEL TRENDS
Boulder County Personnel Annual FTE Total
1,959
1,923
1,912
1,892
1,852
2016 2017 2018 2019 2020
117 BOULDER COUNTY 2020 BUDGET
PERSONNEL HISTORY
BOULDER COUNTY FTE HISTORY 2016-2020 ORGANIZATION NAME 2016 2017 2018 2019 2020 ADMINISTRATIVE SERVICES Administration 12.00 13.55 13.80 16.30 17.50 Facilities 72.50 74.50 79.50 80.50 81.50 Finance 20.50 21.00 21.50 18.00 0.00 Human Resources 15.00 14.00 14.00 14.50 14.50 Information Services 55.00 56.00 56.50 56.50 58.50 Resource Conservation 9.50 9.80 11.75 12.75 12.75 Security 7.50 7.50 7.00 7.00 7.00 SUBTOTAL 192.00 196.35 204.05 205.55 191.75
ASSESSOR 45.50 46.50 50.80 52.80 52.80
BOARD OF COUNTY COMMISSIONERS Office of Financial Management 4.50 5.25 5.00 6.00 25.00 Commissioners' Office 18.00 19.00 19.00 19.70 19.70 Sustainability 7.00 7.00 7.00 6.00 0.00 SUBTOTAL 29.50 31.25 31.00 31.70 44.70
CLERK & RECORDER Administration 5.50 5.50 6.00 6.00 6.00 Elections 13.00 13.00 13.00 13.00 13.00 Motor Vehicle 43.50 45.50 45.50 45.50 44.50 Recording 12.00 11.00 11.00 9.00 9.00 SUBTOTAL 74.00 75.00 75.50 73.50 72.50
COMMUNITY SERVICES Administration 11.51 12.20 14.72 14.00 13.50 Aging Services 12.36 12.91 12.96 10.81 12.81 Child Protection 0.50 0.50 0.50 0.50 1.00 Community Justice - Adult Services 36.20 37.20 41.70 41.85 44.35 Community Justice - Juvenile Services 15.00 14.00 14.00 14.00 13.50 Healthy Youth Alliance 1.00 1.00 1.00 5.40 3.40 Veterans Office 2.00 2.00 2.00 2.00 0.00 SUBTOTAL 78.57 79.81 86.88 88.56 88.56
118 BOULDER COUNTY 2020 BUDGET
General Fund FTE History Continued ORGANIZATION NAME 2016 2017 2018 2019 2020 CORONER 11.00 12.00 12.00 12.00 12.00
COUNTY ATTORNEY 22.05 22.05 22.05 22.05 23.05
DISTRICT ATTORNEY 68.90 71.84 74.19 80.32 83.41
HOUSING DEPARTMENT 10.00 0.00 0.00 0.00 0.00
LAND USE 48.50 50.00 49.50 50.50 52.00
PARKS & OPEN SPACE Administration and Other Programs 111.60 109.45 112.67 111.55 111.85 Extension Office 5.75 6.00 7.00 7.00 7.00 SUBTOTAL 117.35 115.45 119.67 118.55 118.85
SHERIFF Administration 24.60 25.60 31.60 31.60 19.60 Support Services 35.00 35.00 35.00 37.00 60.00 Contract Labor 1.50 1.00 1.00 1.00 0.00 Emergency Management 12.50 11.75 11.75 11.75 10.75 Operations 128.40 127.90 125.50 127.50 123.00 Fleet Maintenance 3.00 3.00 3.00 3.00 3.00 Jail Alternative Sentencing 1.00 1.00 1.00 1.00 17.00 Inmate Workers Program 2.00 2.00 2.00 2.00 0.00 Jail 147.25 161.50 165.90 170.90 177.00 Technical Services 5.00 5.00 5.00 5.00 0.00 SUBTOTAL 360.25 373.75 381.75 390.75 410.35
SURVEYOR 1.00 1.00 1.00 1.00 1.00
TRANSPORTATION DEPARTMENT Administration 40.75 40.00 39.00 38.00 35.60 Transportation Sales Tax 2001 Trails 1.00 1.00 1.00 1.00 0.00 SUBTOTAL 41.75 41.00 40.00 39.00 35.60
TREASURER 11.00 11.00 11.00 11.00 12.00
GENERAL FUND TOTAL 1,111.37 1,127.00 1,159.39 1,177.28 1,198.57
119 BOULDER COUNTY 2020 BUDGET
BOULDER COUNTY FTE HISTORY ORGANIZATION NAME 2016 2017 2018 2019 2020
BOULDER COUNTY PUBLIC HEALTH TOTAL* 56.16 57.56 59.10 60.15 60.15
CAPITAL EXPENDITURE FUND TOTAL 38.60 35.00 29.00 29.00 28.00
DISASTER RECOVERY FUND 16.75 11.57 5.50 4.50 0.00
FLEET MANAGEMENT FUND TOTAL 14.00 14.00 14.00 14.00 14.00
DEDICATED RESOURCES FUND TOTAL 68.97 72.12 68.48 66.45 75.30
HEALTH AND HUMAN SERVICES FUND Aging Services 1.75 1.75 1.75 1.75 1.75 Juvenile Diversion - Community Svcs 1.00 1.00 1.00 1.00 1.00 Consumer Protection - District Attorney 1.60 1.60 1.60 2.00 2.00 HHS Care Mgt 1.00 HEALTH AND HUMAN SERVICES FUND TOTAL 4.35 4.35 4.35 4.75 5.75
OFFENDER MANAGEMENT FUND TOTAL 11.75 11.00 10.60 10.60 13.70
SUSTAINABILITY TAX FUND TOTAL - - - - 9.00
PARKS AND OPEN SPACE FUND TOTAL 13.10 19.10 21.63 22.38 24.13
RECYCLING CENTER FUND TOTAL 3.00 3.00 2.50 2.50 4.00
RISK MANAGEMENT FUND TOTAL 4.00 4.00 4.00 4.00 4.00
ROAD & BRIDGE FUND Road Maintenance 67.00 69.00 66.00 66.00 66.00 Road Sales Tax 4.00 3.00 3.00 4.00 3.00 ROAD & BRIDGE FUND TOTAL 71.00 72.00 69.00 70.00 69.00
SOCIAL SERVICES FUND Executive Director's Office 5.50 4.50 4.50 8.50 6.50 Finance 19.00 19.00 18.00 19.50 28.50 Family and Children's Services 142.31 140.31 141.06 131.50 124.50 Business Operations and Support Services 60.50 55.50 59.00 36.50 37.50 Self Sufficiency and Community Support 153.05 189.05 187.55 209.05 202.55 IMPACT 10.35 10.35 12.00 12.50 19.00 SOCIAL SERVICES FUND TOTAL 390.71 418.71 422.11 417.55 418.55
WORKFORCE BOULDER COUNTY TOTAL 48.00 42.60 42.48 39.75 34.75
GRAND TOTAL 1,851.76 1,892.01 1,912.14 1,922.91 1,958.90
Note for 5 Year FTE History Table
*Boulder County Public Health figures reflected in this table include only those positions funded by Boulder County. The agency has budgeted a total of 150.85 FTE’s, the remainder of which are funded by state, federal and other sources of revenue.
120
CAPITAL EXPENDITURES
”Horse Food” by Let Ideas Compete CC BY-NC-ND
BOULDER COUNTY 2020 BUDGET
SECTION 8 – CAPITAL EXPENDITURES
OVERVIEW
The 2020 Budget includes several capital expenditure projects supporting departments and the organization across the county in various funds and public service functions. This section provides details on of the different types of expenses and the funding sources as they pertain to the 2020 Budget. The capital expenditure budgets consist of the following:
2020 Capital Expeditures 1. Capital Outlay Items – Computing, Equipment and Vehicles $ 8,323,616
2. Transportation Capital Improvement Projects $ 17,622,729
3. Open Space Land Acquisition & Capital Improvement Projects $ 23,435,914
4. Capital Expenditure Building & Infrastructure Projects $ 16,733,943
Total Capital Expenditures for 2020 $ 66,116,202
Capital Expenditures are defined as the acquisition or upgrade of physical assets such as property, fixtures or machinery and they are budgeted in several different funds. The specific items and projects are formally requested by the respective Elected Officials and Department Heads during the budget process. There is opportunity for public comment during the advertised budget hearing. As with any county expenditure, the Board of County Commissioners make the final decision on the detail of the item or project and the related funding level.
Many of the capital projects for Transportation and Open Space Acquisition are the result of local sales taxes being passed by the voters. There are no direct operating savings from these projects, as collection of the taxes carries the responsibility to implement the projects. There is, however, a non-financial impact of safer roads, which are friendlier to alternative modes of transportation, and additional open space that makes Boulder County an even more desirable location in which to live. Many of the impacts from the Capital Expenditure program improve the quality of the environment.
Any associated impacts to operating and personnel budgets are considered during the process. For example, a project may require new staff with associated capital equipment and additional operating dollars. Although the dollars may be budgeted in separate budgets, the total cost is presented in a package to the board for its decision.
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CAPITAL OUTLAY ITEMS
This budget includes items such as vehicles, heavy equipment, software and computer equipment. The Board of County Commissioners approves these capital items and the associated costs during the budget process. Major changes in specifications cannot be made unless a department chooses to pay the added cost.
The Office of Financial Management’s Budget Team works with the county’s executive leadership to hold a collaborative budget hearing for all capital requests including computer capital, vehicle replacements (both a part of the Capital Outlay program), and the Building Services Division requests that address major building and infrastructure needs. All the stakeholders are invited to participate and learn about other capital requests competing for funding. This also allows the BOCC to hear a comprehensive presentation of all capital which aids in their decision process.
IMPACTS ON OPERATING BUDGETS IN 2020 AND FUTURE YEARS The Board of Commissioners recognizes the necessity to keep up with the rapidly changing pace of technology and by providing employees with the proper tools that empower them to be more productive and to enhance services to the public. The intent is to provide more technical solutions instead of increasing staff to keep up with the growing workload.
The capital outlay budget impacts future operating budgets both in future cost avoidance (avoiding expenditures in a future year for capital items, such as motor vehicles and computers, resulting from operating these items at or beyond their useful life), and by service demand for additional new fixed assets to address program expansions and new initiatives.
Funding for technology is expected to increase productivity of the current workforce. It is anticipated that this will keep the demand for increased FTEs low as the workload increases. Managing to control the growth in personnel costs makes a big difference in total expenses since approximately 60% of all General Fund costs are related to personnel.
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2020 INFORMATION TECHNOLOGY PROJECTS The Technology Resource Advisory Committee (TRAC) was formed to implement the county’s strategic technology vision including the use of information technology to increase the capacity and productivity of the county. Their task is to set a course for the county on computer technology, expected levels of service provision, and where technology will lead into the future.
A TRAC subcommittee, the Business Analysis Team (BAT), was formed to help the project originators to develop effective Project Requests and Business Cases. The information developed from the Business Case reviews is used by TRAC to prioritize and recommend projects for funding. Staff in Purchasing and Information Technology act as the technical advisor to the county users involved and assist in pricing of all equipment requests.
The committee prioritizes the requests based on need and compliance with the goals and criteria set by the committee. All items are discussed during the budget hearing held in September.
Office/Department Description Total Approved Assessor's Office GIS Updated Imagery $350,000 Board of County Commissioners' Office Financial Transparency Portal $165,202 District Attorney's Office Crime Victim Compensation Automation $30,800 Administrative Services Department Oracle ERP Supplier Portal and Mobile Social $80,000 Sheriff's Office Tiburon Replacement $3,600,000 Administrative Services Department BCTime Upgrade and HRIS Discovery $65,000 Sheriff's Office Justice Center security improvements $302,360 Administrative Services Department IT Enterprise Monitoring and Logging Implementation $113,600 Clerk and Recorder's Application Development 2020 Elections $0 Sheriff's Office Jail Communication Replacement $0 Administrative Services Department BOE Online Scheduling Phase 2 $0 Community Services Department Workshop Registration Phase 2 $0 Land Use Department Accela Enterprise Application $0 Public Health Department Mobile Online Scheduling $0 Land Use Department Audio and Video File Management $0 Total 2020 IT Capital Outlay Budget $ 4,706,962
123 BOULDER COUNTY 2020 BUDGET
2020 FLEET VEHICLE REPLACEMENT Fleet Services staff prepares a prioritized list annually for vehicle replacement recommendations. Depending on the type and age of the vehicle to be replaced, the criteria for replacement are: 1) 85,000-250,000 miles; 2) 10-16 years old; or 3) excessive maintenance costs. Through maintenance records on the various vehicles, staff can ascertain if any vehicles should be prioritized above others of similar age/ mileage. The Fleet Services manager presents this list at the September capital budget hearing.
Through the budget staff’s discussions with departments and offices, it is determined if some vehicles can be recycled to a less intensive use rather than purchasing a new vehicle. The Office of Financial Management’s Budget Team works with the BOCC on an annual basis to define the annual funding capacity to underwrite the replacement program. Most vehicles are purchased via a State contract that is usually the lowest available price.
Office/Department Description Total Approved
Transportation Department* Road Maintenance Vehicle/Equipment Replacements $1,878,638 Sheriff's Office 17 Replacement Vehicles $770,207 Administrative Services Department 3 Replacement Vehicles $256,900 Land Use Department 2 Replacement Vehicles $56,000 Community Services Department 2 Replacement Vehicles $52,718 Coroner's Office 1 Replacement Vehicle $34,362 Parks and Open Space Department 1 Replacement Vehicle $28,000 Total 2020 Fleet Replacement Budget $ 3,076,825
*Fleet vehicles and equipment used to maintain the county's transportation infrastructure are budgeted in the Road and Bridge Fund. All other fleet replacements are budgeted in the Capital Outlay appropriation of the General Fund.
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2020 NEW VEHICLES AND OTHER EQUIPMENT Other capital expenditure items comprise all new vehicle requests as well as miscellaneous equipment such as office machines. Other equipment requests are handled similarly to vehicles except there is no minimum criterion for replacement.
Office/Department Description Total Approved District Attorney's Office Justice Center Capital Project - Infill Furnishings $206,031 Sherriff's Office Traffic Unit Vehicle 1011 $60,039 Sherriff's Office Traffic Unit Vehicle 1012 $60,039 Sherriff's Office Town of Superior Contract Vehicle 1013 $60,039 Housing and Human Services Departme1333 Iris Remodel Furnishings $75,000 Parks and Open Space Department* 2 Passenger vans for Youth Corp $78,680 Total 2019 Other Capital Items Budget $ 539,829 *Unlike most capital items, which are budgeted in the Capital Outlay appropriation of the General fund, the items identified above are budgeted in special revenue or capital funds and are offset by specific revenue sources.
125 BOULDER COUNTY 2020 BUDGET
TRANSPORTATION CAPITAL IMPROVEMENT PROJECTS
Budgets for transportation infrastructure projects are presented at a high level during the budget hearings. Boulder County Transportation oversees development of road, trail, and transit plans, programs, and projects based on planning efforts both internal and with project partners and determines general amounts needed for each function. Transportation projects are funded with a combination of property tax, Specific Ownership Tax, Highway Users’ Tax and other revenues in the Road and Bridge Fund. In addition, a voter-approved 0.10% sales and use tax is allocated to both the Road and Bridge Fund (.085%) and the Dedicated Resources Fund (0.15%).
IMPACTS ON OPERATING BUDGETS IN 2020 AND FUTURE YEARS A capital expenditure in transportation is any expenditure that serves to increase the capacity and efficiency of the transportation infrastructure, whether by reducing travel times, improving access, creating capacity for more passenger and goods traffic, reducing costs, or reducing adverse safety and environmental impacts. For the most part the benefit/cost of improvements to the transportation system relate more to savings in time and safety-related costs external to the project-cost model.
Unlike capital expenditures for a new building that will require additional maintenance and facilities expenditures in future years, as well as consuming additional utilities that must be paid for, transportation capital projects serve to keep future maintenance costs contained, as they either correct deficiencies in existing infrastructure or provide new systems that require little maintenance in the near future.
A chart representing the analysis done on sectional performance representing the cost of a new overlay on a street versus the higher ongoing maintenance cost of not investing the capital expenditure is shown below. Transportation engineers are consistently doing these types of analyses to ensure that capital funds are invested in transportation infrastructure in the most effective and efficient way possible.
The Road and Bridge Fund budget includes funding for on-going maintenance and improvement of transportation infrastructure such as roadway striping, minor structure repair, concrete sidewalk repairs, etc.
PROJECT IDENTIFICATION PROCESS The TRANSPORTATION MASTER PLAN (TMP) guides the development of and investment in Boulder County’s multimodal transportation system. Multimodal Transportation Standards guide the design of transportation facilities and requirements for development within unincorporated Boulder County.
126 BOULDER COUNTY 2020 BUDGET
The Transportation Director and staff are directed by the commissioners to refine the scope of projects within the allocated budget amounts on an annual basis and there is opportunity for public comment on the projects. The commissioners give direction to the Transportation Department on which projects to proceed with and/or which projects need further refining.
2020 ROAD AND BRIDGE FUND PROJECTS Total Budget: $11,420,000
• Annual asphalt road chip seal program • Boulder Creek Path Extension Project – 2019/20 Construction • Lee Hill Drive/Deer Trail Road Reconstruction • Olde Stage Road Reconstruction – 2020/21 Construction • Railroad Quiet Zones • South Boulder Road Reconstruction (Boulder to Louisville) • Speed mitigation
2020 COUNTYWIDE TRANSPORTATION SALES TAX PROJECTS Total Budget: $5,289,756
TRANSIT-TRANSPORTATION DEMAND MANAGEMENT (TDM) PROJECTS
• Arapahoe Road/CO 7 BRT & Mobility Studies (CDOT, 2018) • Mountain Town Transit Feasibility Study • Niwot Connectivity Study
ROAD PROJECTS
• 71st Street Reconstruction (Lookout Road to CO 52) • 95th Street Reconstruction (Lookout Road to Plateau Road) • US 287 & Isabelle Road Intersection Safety Improvements
2020 REGIONAL TRAILS PROJECTS Total Budget ($912,973)
• Regional Trails Program o Williams Fork/Twin Lakes Connection o Lyons-to-Boulder Trail (proposed) o RTD Rail Regional Trail
127 BOULDER COUNTY 2020 BUDGET
OPEN SPACE AND TRAILS ACQUISITION PROJECTS
A high priority for Boulder County is the acquisition of open space. In order to preserve some of this special landscape for future generations, work on a Boulder County Open Space Plan was begun in the early 1960's. Open Space needs were identified and a long-range program for preserving unique habitat, land forms, urban buffers, agricultural land, and recreational and cultural resources was established.
Today, the Parks and Open Space Department oversees more than 100,000 acres of open space and remains committed to advancing these goals in a manner that reflect sound resource management and community values. The commissioners and county staff look to the Boulder County Comprehensive Plan and goals in the department’s annual strategic vision to help form the budget requests. THE OPEN SPACE MANAGEMENT WEBSITE provides many additional resources and information about the advisory boards, plans and policies that play a part in the county’s investments in open space land acquisitions and maintenance.
OPEN SPACE ACQUISITIONS Properties are acquired by purchase, lease agreements, subdivision and trail dedications, donations, conservation easements, and intergovernmental agreements. Funding for acquisition and management of these comes primarily from the Open Space Capital Improvement Fund which contains bond proceeds, and sales and use tax revenues. Other major sources for open space funding are the Parks and Open Space Department budget in the General Fund, which is funded through property tax.
The county has limited funds to invest in new open space acquisitions and considers numerous factors and evaluates every potential property acquisition carefully before pursuing the opportunity. Boulder County has entered into the following option agreements to purchase open space properties at a future date. If annual payments are made until the end of the option, the county will then have the right to purchase the property and associated water rights.
Cemex Dowe Flats Golden-Fredstrom Zweck Western Mobile Total Acreage 766 147 210 168 Total Options 8,804,908 2,097,568 10,500,000 1,825,929 Options Exercised Through 12/31/2019 1,550,000 600,000 3,675,000 - Remaining Options 7,254,908 1,497,568 6,825,000 1,825,929
The Commissioners, the Parks and Open Space Director and staff continually review an ongoing land acquisition plan. The execution of the plan is subject to the current owners’ ability or intent to sell land and the market price of that land.
128 BOULDER COUNTY 2020 BUDGET
OPEN SPACE CAPITAL IMPROVEMENTS As land acquisitions have increased, it is increasingly important to make capital improvements on county owned land and infrastructure. Boulder County annually approves a 5-year Capital Improvement Project plan and budget for the Parks and Open Space Department. This plan helps the department to prioritize improvements on open space and engage the public prior to implementation of new facilities. The plan also provides a structure for seeking partnerships and grant funds to help leverage our budget.
When the Board of Commissioners decides on funding levels for Capital Improvement Projects during the budget work session, it is usually a flat amount from year to year. The Parks and Open Space Director and staff are directed by the Commissioners to refine the scope of projects within the allocated budget amount after budget adoption. Priorities for many capital projects follow directly from management plans and master plans for each property.
2020 CAPITAL FUNDING- OPEN SPACE ACQUISITION AND MAINTENANCE APPROPRIATIONS Associated Land Capital Appropriation Acquisitions Maintenance and Improvements Operations Conservation Trust Funds $414,053 $0 $0 1994 Open Space Sales and Use Tax $5,000,000 $0 $0 2005 Open Space Sales and Use Tax $0 $284,450 $4,894,165 2008 Open Space Sales and Use Tax $0 $0 $7,236,010 2011 Open Space Sales and Use Tax $10,200,464 $650,176 $4,515,588 Parks and Open Space - General Fund $65,182 $6,821,589 $14,308,212 Total $ 15,679,699 $ 7,756,215 $ 30,953,975
129 BOULDER COUNTY 2020 BUDGET
CAPITAL EXPENDITURE BUILDINGS AND INFRASTRUCTURE
Boulder County currently maintains 59 county facilities and structures, encompassing just over 1.4 million square feet of occupied and maintained space. The county analyzes building needs and plans replacement, renovations and improvement projects on an ongoing basis.
In 2018, the Boulder County Building Services (BCBS) Division created a Facilities Master Plan to be used as a guiding vision for short-term and future planning for Boulder County’s buildings and facilities. The plan includes an assessment of current facilities, including a site’s function and purpose within the county, the public service provided, and the location.
The BCBS division also looked to the future needs of Boulder County facilities over the course of the next ten years.
Here are a few of the more important recommendations:
• Facilities should focus on client services and adopt the public services hub model that was first created at the St. Vrain Community Hub in Longmont. • Facilities should have a public zone where staff meets clients in a welcoming environment. • Boulder County should consolidate services as much as possible and create flexible floor plans so departments can shrink and grow with minimal adjustments. • Boulder County should aim to share resources like conference rooms, drop in spaces, and break rooms to be cost-effective with resources.
IMPACT ON FUTURE OPERATING BUDGETS Many current budget decisions affect future budgets. The Commissioners consider these multi- year capital budget impacts before the project is approved. We use a multi-year budget projection spreadsheet as a tool to plan expenditures necessary to complete and operate new facilities. In addition to the capital cost, such projects have long-range maintenance costs, which are also considered before approval. By planning for future space needs during remodels and upgrades, the county can project budgets more realistically. The Commissioners do not approve projects that result in significant cost increases if an increase in the tax rate would be required. Because of TABOR restrictions a tax increase can only occur if a ballot issue is approved by the citizens.
Before approving a capital expenditure, associated costs and impacts to other budgets are identified by staff and evaluated by the Commissioners in the decision-making process. For example, a new capital building project has associated staffing and operational costs when it is completed. On the long-term capital outlook these associated costs are shown with the construction costs. We utilize a methodology of operating costs per square foot based on the type of building usage. This way the board can do long-term budget planning aware of the full cost component once the new building becomes operational. The current formula uses an incremental operational
130 BOULDER COUNTY 2020 BUDGET
per square foot methodology. Below is a representative example of our rental rate which varies by market location:
Building Services Division: Maintenance/Landscaping $2.81 Security $1.72 Custodial $2.43 Utilities $1.89 Administrative $5.51 TOTAL ongoing cost: $14.36 per square foot On the budget year that a new facility will open the operating costs are defined and the estimate is no longer used. Ongoing costs are tracked into the base budget for future years, while one-time costs are only included in the current year budget.
PROJECT IDENTIFICATION & PROCESS During the budget process, county agencies can make requests for capital projects. The Building Services design representatives meet with the requesting agency to evaluate the projects and estimate costs. The evaluation includes issues such as health, safety, structural and mechanical analysis, asbestos and other hazardous material identification, electrical service efficiency, roofing/moisture protection and architectural renovation and replacement of finishes. In addition to projects requested by others, the designers may generate requests themselves. These may be projects desired by the Commissioners or projects that are required for health and safety reasons. Many space needs were identified in the 2020 process by meeting with different departments and offices.
As various issues such as fire safety upgrades or structural upgrades are being explored, further cost analysis is done to determine the cost efficiency of a simultaneous remodel or renovation to accommodate long-term trends. When planning space needs or renovations, facility condition and current building codes help drive the best solution. This is a cost-effective process that addresses multiple needs at one time.
The Building Services Manager prepares a prioritized list of all projects with the associated costs, including labor and materials, with input from the architects and maintenance personnel. The list of projects is described and explained by the Administrative Services Director and the Building Services Manager to the Board of County Commissioners during a public meeting. All interested Elected Officials or Department Directors have an opportunity to further explain the need for their project in this meeting or to address the need within their own budget hearing.
131 BOULDER COUNTY 2020 BUDGET
2020 CAPITAL BUILDING PROJECTS APPROPRIATIONS 2020 Building Services Projects
2020 Budget Capital Expenditure Fund Projects ADA Compliance Plan and Implementation 300,000 Head Start-YMCA Location 485,000 Turtles for Houston Room 53,350 Infrastructure Facilities/Construction/Electrical Projects 864,960 Ongoing/Operating Division Operating and Work Orders 4,249,837 Total Capital Expenditure Fund $ 5,953,147 General Fund Solar buyout 480,000
Road and Bridge Fund Walden Ponds Road Maintenance Office and Breakroom 230,000
Dedicated Resources Fund Walden Ponds Volunteer Center Upgrades 380,916 HMMF Expansion 432,311 Total Dedicated Resources Fund $ 813,227
Offender Management Fund Jail Modernization Phase 2 - Prisoner Intake and Release 4,500,000 Justice Center - Inmate Holding Expansion 736,314 Total Offender Management Fund $ 5,236,314
Sustainability Tax Fund Compost Processing Design 718,460 Nederland Transfer Station Zero Waste Design 85,620 Allenspark Transfer Station Expansion 701,175 Total Sustainability Tax Fund $ 1,505,255
Recycling Center Fund Baler Replacement 2,035,000 Educational Displays 300,000 Conveyor Replacement 181,000 Total Recycling Center Fund $ 2,516,000
132 BOULDER COUNTY 2020 BUDGET
BOULDER COUNTY CAPITAL ASSETS
Boulder County maintains records of its capital assets and conducts an annual inventory in accordance with state statutes. State statutes also allow the county to choose the amount at which it would capitalize assets of a permanent nature. Capital assets are defined by the county as assets with an initial, individual cost of $5,000 or more for equipment; $50,000 or more for buildings, improvements, and infrastructure; $100,000 or more for software either purchased or developed internally; and with an estimated useful life of more than one year
The county manually conducts its annual capital asset inventory. An Elected Official or Department Head from each agency receives a list of capital assets and verifies that each capital asset is still in the county’s possession. Staff in the Office of Financial Management are responsible for coordinating the reconciliation process.
Capital Outlay items are purchased from a central budget in the General Fund; however, each agency is responsible for the items assigned to it. Capital assets are recorded in the capital asset system by agency. Additions to capital assets are recorded as expenditures in the General, Special Revenue and Capital Projects Funds.
The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Improvements are capitalized and depreciated over the remaining useful life of the related capital asset, as applicable. Capital assets are depreciated using the straight-line method. Depreciation expense is reflected as an operating expense in the government-wide statement of activities.
The county’s investment in capital assets for its governmental and business-type activities as of December 31, 2018 amounted to $960,388,594 (net of accumulated depreciation). This investment in capital assets includes land, buildings and systems, improvements, infrastructure, machinery and equipment, park facilities, roads, highways, and bridges. The county’s capital asset balances increased by $39,256,664 compared to the prior year.
133 BOULDER COUNTY 2020 BUDGET
Title Land Buildings Equipment Work in progress Improvements Infrastructure Software Total Assets Admin Services - - 267,504 77,543 - - 279,793 624,840 Architects - - 809,484 14,436,677 79,161 - - 15,325,322 Assessor - - 174,662 - - - 583,415 758,077 BOCC - - 82,225 - - - - 82,225 Clerk and Recorder - 5,252,871 1,082,066 - - - - 6,334,937 Communications - 8,092,664 331,534 24,403 - 67,129 - 8,515,730 Community Justice - - 181,472 - - - - 181,472 Coroner - 3,949,902 356,635 - - - - 4,306,537 County Attorney - - 13,862 - - - - 13,862 District Attorney - - 243,112 28,739 - - - 271,851 Eldorado Springs LID 174,776 2,444,034 19,108 - - - - 2,637,918 Extension - - 36,050 - - - - 36,050 Facilities - Maintenance - - 2,266,797 60,424 - 12,966 - 2,340,187 Facilities-Custodial - - 118,142 - - - - 118,142 Fairgrounds 756,142 5,816,345 45,805 - 1,048,641 141,125 - 7,808,058 Office of Financial Mgt - - 6,508 - - - 6,679,833 6,686,341 Fleet Services - 5,802,221 632,381 - - 377,311 - 6,811,913 General Government 20,001,871 87,537,300 - 48,383 866,130 - - 108,453,684 Gunbarrel GID 1,116,027 ------1,116,027 Hazardous Materials Mgt ------Head Start - 827,630 19,390 1,005,401 - - - 1,852,421 Health Department - - 85,227 - - - - 85,227 Highways and Streets 16,958,769 2,655,449 - - 4,520,665 266,952,628 - 291,087,511 Human Resources ------Information Technology - - 2,595,009 19,961 - 330,000 113,737 3,058,707 Land Use - - 213,102 - - - - 213,102 Mailing and Printing - - 493,758 - - - - 493,758 Parks & Open Space 579,150,357 8,684,207 5,338,806 2,375,399 6,765,643 1,170,835 153,458 603,638,705 Pool Vehicles ------Public Safety 811,770 37,170,422 - - - 676,306 - 38,658,498 Recycling 882,782 11,072,790 12,097,843 224,088 - 54,186 - 24,331,689 Resource Conservation - 2,452,794 210,312 103,522 - - - 2,766,628 Road Maintenance - 3,122,488 17,525,947 - - 139,130 - 20,787,565 Sheriff - 13,966,738 7,162,217 933,603 98,396 190,994 181,227 22,533,175 Housing & Human Services - - 633,293 - - - 1,355,172 1,988,465 Telecommunications ------Transportation - - 629,757 52,445,906 - - - 53,075,663 Treasurer - - 46,943 - - - 283,144 330,087 Workforce - - - 63,460 - - - 63,460 Youth Corps - - 446,022 - - - - 446,022 Total 619,852,494 198,847,855 54,164,973 71,847,509 13,378,636 270,112,610 9,629,779 1,237,833,856
134
DEBT SERVICE
"Longmont, United States" by Jeremy Thomas CC0 1.0
BOULDER COUNTY 2020 BUDGET
SECTION 9 – DEBT SERVICE
OVERVIEW
The debt service budgets are included in the Parks and Open Space Fund, the Capital Expenditure Fund, the Debt Service Fund, the Disaster Recovery Fund, and the Eldorado Springs Local Improvement District Fund. The following section includes the County’s debt policies and a description of every current debt issue.
Eldorado 2020 DEBT SERVICE Springs Debt LID Fund Service 1% Fund 7% Parks and Open Space Fund Capital 60% Projects Fund 8%
Disaster Recovery Fund 24%
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DEBT POLICIES AND LIMITS
Boulder County has established the following policies guiding the use of debt, two of which are required by state statute or the State Constitution.
The County will confine long-term borrowing to capital improvements. The payback period will not exceed the useful life of the project.
1. There will be no lease purchase without Board of County Commissioners approval. 2. Debt will not be used to fund current operating expenses. 3. New bond issues must be approved by a majority of voters. (This is a requirement of the State Constitution). 4. Total General Obligation Bonded Debt may not exceed 3.0 percent of the actual value, as determined by the Assessor, of the taxable property in the county (CRS 30-26-301(3)). The current debt capacity is $2,459,187,115 which is 3.0 percent of the actual value of $81,972,903,827.
Boulder County does not have any general obligation bonded debt. The following County debt descriptions include revenue bonds, certificates of participation, local improvement district bonds, and a revolving fund loan. None of these issues are included in the description of general obligation debt capacity described above in item #4.
2020 DEBT FOR BOULDER COUNTY GOVERNMENT
The total 2020 debt obligation listed in the table to follow is $19,900,009. The total for 2020 budgeted debt service is $19,913,760. The difference between budget and debt obligation is the budgeted bank fees. These fees vary slightly from year to year. Budgeted debt service comprises 4.53% of the total county budget of $439,968,547.
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2020 DEBT SERVICE SCHEDULE
Description Principal Interest Total Debt Service Fund Bonds - Taxable Qualified Energy Conservation Debt Service Fund $345,000 $164,456 $509,456 Parks and Open Space Fund Bonds, Refunding Series 2011A $1,305,000 $97,088 $1,402,088 Parks and Open Space Fund Bonds, Refunding Series 2011B $1,565,000 $135,650 $1,700,650 Parks and Open Space Fund Bonds, Refunding Series 2011C $3,855,000 $569,819 $4,424,819 Parks and Open Space Fund Open Space Sales and Use Tax Revenue Refunding Bonds, Series 2015 $1,930,000 $1,094,950 $3,024,950 Parks and Open Space Fund Open Space Sales and Use Tax Revenue Refunding Bonds, Series 2016A $0 $393,500 $393,500 Parks and Open Space Fund Open Space Sales and Use Tax Revenue Refunding Bonds, Series 2016B $0 $1,017,950 $1,017,950 Health and Human Services Facilities Certificates of Participation, Series 2012 $1,160,000 $491,973 $1,651,973 Flood Reconstruction Projects Certificates of Participation, Series 2015 $3,635,000 $1,236,500 $4,871,500 Debt Service Fund Clean Energy Options Local Improvement District, Special Assessment Bonds Series 2009A $105,000 $25,875 $130,875 Debt Service Fund Clean Energy Options Local Improvement District, Special Assessment Bonds Series 2009B $250,000 $80,400 $330,400 Debt Service Fund Clean Energy Options Local Improvement District, Special Assessment Bonds Series 2009C $0 $22,188 $22,188 Debt Service Fund Clean Energy Options Local Improvement District, Special Assessment Bonds Series 2009D $105,000 $27,812 $132,812 Debt Service Fund Clean Energy Options Local Improvement District, Special Assessment Bonds, Taxable Qualified Energy Conservation (QECB), Series 2010B $165,000 $9,374 $174,374 Eldorado Springs Local Improvement Fund Revolving Loan, 2006 $91,498 $20,976 $112,474 2020 Totals $14,511,498 $5,388,511 $19,900,009
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2020 DEBT BY FUND
Description Principal Interest Total Parks and Open Space Fund $ 8,655,000 $ 3,308,957 $ 11,963,957 Capital Projects Fund $ 1,160,000 $ 491,973 $ 1,651,973 Disaster Recovery Fund $ 3,635,000 $ 1,236,500 $ 4,871,500 Debt Service Fund $ 970,000 $ 330,105 $ 1,300,105 Eldorado Springs LID Fund $ 91,498 $ 20,976 $ 112,474 2020 Totals $ 14,511,498 $ 5,388,511 $ 19,900,009
SUMMARY OF ANNUAL DEBT SERVICE REQUIREMENTS TO MATURITY
Year Principal Interest Total 2020 $ 14,511,498 $ 5,388,511 $ 19,900,009 2021 $ 14,869,700 $ 4,808,386 $ 19,678,086 2022 $ 15,543,015 $ 4,226,364 $ 19,769,379 2023 $ 16,141,445 $ 3,571,801 $ 19,713,246 2024 $ 16,999,996 $ 2,890,213 $ 19,890,208 2025-2029 $ 51,408,671 $ 6,015,697 $ 57,424,367 2030-2032 $ 9,310,000 $ 385,756 $ 9,695,756 Total $ 138,784,324 $ 27,286,727 $ 166,071,051
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2020 DEBT DESCRIPTIONS
Open Space Capital Improvement Trust Fund Refunding Bonds, Series 2016A ($393,500) The Series 2011A Open Space Capital Improvement Trust Fund Bonds were partially refunded in August 2016. The resulting 2016A Refunding Bonds in the amount of $7,870,000 are secured by the pledged revenue generated by .10% sales and use tax approved by county voters in November 2004. $6,340,000 remained outstanding on the 2011A bonds at that time. Payments on the new debt are made semi-annually on the 15th of January and the 15th of July. The first interest payment was made on January 15, 2018 and the final payment will be made on July 15, 2026.
The bonds were upgraded in 2020 to AAA by Standard & Poor’s. The average coupon rate is 5.000000%. Net interest cost is 1.519330% and the yield for arbitrage rebate purposes is 1.664407%. The average life is 8.121 years.
The $7,870,000 in bond proceeds was utilized as follows: Deposit to Refunding Escrow $10,004,380 Cost of Issuance $90,265 Premium Generated ($2,224,645) Total $7,870,000
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OPEN SPACE CAPITAL IMPROVEMENT TRUST FUND REFUNDING BONDS, SERIES 2016B ($1,017,950) The Series 2011B Open Space Capital Improvement Trust Fund Bonds were partially refunded in August 2016. The resulting 2016B Refunding Bonds in the amount of $27,585,000 are secured by the pledged revenue generated by .10% sales and use tax approved by county voters in November 2004. $7,480,000 remained outstanding on the 2011B bonds at that time. Payments on the new debt are made semi-annually on the 15th of January and the 15th of July. The first interest payment was made on January 15, 2019 and the final payment will be made on July 15, 2030.
The bonds were upgraded in 2020 to AAA by Standard & Poor’s. The average coupon rate is 3.434844%. Net interest cost is 1.974843% and the yield for arbitrage rebate purposes is 1.664407%. The average life is 10.817 years.
The $27,585,000 in bond proceeds was utilized as follows: Deposit to Refunding Escrow $31,626,361 Cost of Issuance $315,038 Premium Generated ($4,356,399) Total $27,585,000
OPEN SPACE CAPITAL IMPROVEMENT TRUST FUND REFUNDING BONDS, SERIES 2015 ($3,024,950) The Series 2008 Open Space Capital Improvement Trust Fund Bonds were partially refunded in November 2015. The resulting 2015 Refunding Bonds in the amount of $26,100,000 are secured by the pledged revenue generated by .10% sales and use tax approved by county voters in November 2004. $5,905,000 remained outstanding on the 2008 bonds at that time. Payments on the new debt are made semi-annually on the 15th of June and the 15th of December. The first interest payment was made on June 15, 2016 and the final payment will be made on December 15, 2029.
The bonds were upgraded in 2020 to AAA by Standard & Poor’s. The average coupon rate is. 4.337066%. Net interest cost is 2.599410% and the yield for arbitrage rebate purposes is 2.312509%. The average life is 9.523 years.
The $26,100,000 in bond proceeds was utilized as follows: Deposit to Refunding Escrow $30,195,612 Cost of Issuance $223,462 Premium Generated ($4,319,074) Total $26,100,000
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OPEN SPACE CAPITAL IMPROVEMENT TRUST FUND BONDS, SERIES 2011A ($1,402,088)
Voters in the November 2010 election approved a total debt of $60,000,000 for open space based upon the revenue being generated by the pledged 0.15% sales and use tax also approved by the voters in November 2010. In March 2011, the County issued $20,595,000 in bonds as Series 2011A. These bonds are supported by the 0.15% sales and use tax and used the remaining debt capacity approved by voters in 2004, as authorization.
Payments on the debt are made semi-annually on the 15th of January and the 15th of July. The first interest payment was made on July 15, 2011 and the final payment was to be made July 15, 2026. The final payment was to be made July 15, 2026. In 2016, however, the bonds were partially refunded. The remaining outstanding principal balance at that time was $6,340,000. Final payment on that balance will be made on July 15, 2021.
The bonds were upgraded in 2020 to AAA by Standard & Poor’s. The average coupon rate is 4.391138%. Net interest cost is 3.774472% and the yield for arbitrage rebate purposes is 3.367600%. The average life is 8.976 years. The bonds were issued for the purpose of providing funds for capital improvements, including the acquisition of interests in open space real property and access thereto, water rights, improvements upon open space real property, and for the cost of issuance for the Series 2011A Bonds.
The $20,595,000 in bond proceeds was utilized as follows: Land Acquisition $21,603,849 Cost of Issuance $131,120 Premium Generated ($1,139,969) Total $20,595,000
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OPEN SPACE CAPITAL IMPROVEMENT TRUST FUND BONDS, SERIES 2011B ($1,700,650) Voters, in the November 2010 election, approved, a total debt of $40,000,000 for open space based upon the revenue being generated by the pledged 0.15% sales and use tax also approved by the voters in November 2010. In March 2011, the full $40,000,000 in bonds was issued as Series 2011B.
Payments on the debt are made semi-annually on the 15th of January and the 15th of July. The first interest payment was made on July 15, 2011. The final payment was to be made July 15, 2030. In 2016, however, the bonds were partially refunded. The remaining outstanding principal balance at that time was $7,480,000. Final payment on that balance will be made on July 15, 2021.
The bonds were upgraded in 2020 to AAA by Standard & Poor’s. The average coupon rate is 5.060092%. Net interest cost is 4.464256% and the yield for arbitrage rebate purposes is 3.919262%. The average life is 12.839 years. The bonds were issued for the purpose of providing funds for capital improvements, including the acquisition of interests in open space real property and access thereto, water rights, improvements upon open space real property, and for the cost of issuance for the Series 2011B Bonds.
The $40,000,000 in bond proceeds was utilized as follows:
Land Acquisition $42,792,673 Cost of Issuance $267,326 Premium Generated ($3,059,999) Total $40,000,000
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OPEN SPACE CAPITAL IMPROVEMENT TRUST FUND BONDS, REFUNDING SERIES 2011C ($4,424,819) The Series 2005A Open Space Capital Improvement Trust Fund Bonds were partially refunded in December 2011. The resulting 2011C Refunding Bonds in the amount of $41,600,000 are secured by the pledged revenue generated by .10% sales and use tax approved by county voters in November 2004. $3,765,000 remains outstanding on the 2005A bonds. Payments on the new debt are made semi-annually on the 1st of January and the 1st of July. The first interest payment was made on January 1, 2012 and the final payment will be made on January 1, 2025.
The bonds were upgraded in 2020 to AAA by Standard & Poor’s. The average coupon rate is 2.530000%. Net interest cost is 2.530000% and the yield for arbitrage rebate purposes is 2.530150%. The average life is 8.327 years.
The $41,600,000 in bond proceeds was utilized as follows:
Deposit to Refunding Escrow $41,413,951 Cost of Issuance $186,049 Total $41,600,000
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ENERGY CONSERVATION CAPITAL IMPROVEMENT TRUST FUND BONDS – TAXABLE QUALIFIED ENERGY CONSERVATION (QECB) BONDS, SERIES 2010A ($509,456) Voters in the November 2009 election approved the issuance of up to $6,100,000 in Energy Conservation Bonds. Proceeds of the Bonds issued in June 2010 were used to reduce fossil fuel energy consumption in six County buildings. All six buildings included lighting upgrades. Air handlers using evaporative cooling and heat recovery were installed at the Justice Center and Sheriff’s Administration building. A biomass heating plant and more efficient chillers were installed at the County Jail. The County Jail and Justice Center had significant areas of roof replaced with Energy Star white reflective roofs and increased insulation. The Road District shops in Nederland and at Walden Ponds had mechanical systems upgrades with higher efficiency equipment. Additionally, a new Road District maintenance shop was designed as a Net Zero Energy building and funds from the bonds were being used on various aspects of the building to help it meet that goal. All these buildings received improved building/energy management controls systems including some with energy sub-metering for reporting and verification.
The Bonds are special, limited obligations of the county payable solely out of and secured by (a) all moneys in the county’s General Fund that are not by law, by contract or otherwise restricted or required to be used for another purpose and (b) Federal Direct Payments. The county is receiving cash subsidy payments from the United States Department of the Treasury equal to a percentage of the interest payable semi-annually on the Series 2010A bonds.
Payments on the debt are made semi-annually on the 1st day of June and the 1st day of December. The first interest payment was made on December 1, 2010. The final payment will be made June 1, 2027. The bonds were upgraded to AAA in 2020 by Standard & Poor’s on October 25, 2018 and the average coupon rate is 5.580463%. Net interest cost is 1.764211% and the yield for arbitrage rebate purposes is 1.747283%. The average life is 9.301 years.
The $5,800,000 in bond proceeds was utilized as follows: Project Fund $5,685,875 Underwriter’s Discount $29,000 Cost Issuance Fees $85,125 Total $5,800,000
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FLOOD RECONSTRUCTION PROJECTS CERTIFICATES OF PARTICIPATION, SERIES 2015 ($4,871,500) The county issued Certificates of Participation in March of 2015 in the amount of $39,555,000. The debt is not considered a long-term obligation of the county and the associated lease payments must be appropriated by the Board of County Commissioners on a yearly basis. The Certificate is a lease purchase agreement; the leased property is the County Sheriff’s Headquarters facility, the County Clerk and Recorder facility, the County Parks and Open Space Administration facility, the County Sheriff’s Fire Management facility, and the County Transportation Vehicle Storage facility. The budgeting of the lease payments is made in the Flood Recovery Sales Tax Fund.
The proceeds are being used to finance reconstruction projects in response to the 2013 Flood.
The bonds were upgraded in 2020 to AA+ by Standard & Poor’s. The average coupon rate is 5.000000%. Net interest cost is 2.678813% and the yield for arbitrage rebate purposes is 1.697738%. The average life is 6.282 years. Payments on the debt are made semi-annually with the final payment due on December 1, 2025.
The $39,555,000 in certificate proceeds is being utilized as follows: Flood Related Projects $45,000,000 Legal, Financial & Cost of Issuance Fees $322,451 Premium Generated ($5,767,451) Total $39,555,000
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HEALTH AND HUMAN SERVICES FACILITIES CERTIFICATES OF PARTICIPATION, SERIES 2012 ($1,651,973)
The County issued Certificates of Participation in September of 2012 in the amount of $23,975,000. The debt is not considered a long-term obligation of the county and the associated lease payments must be appropriated by the Board of County Commissioners on a yearly basis. The Certificate is a lease purchase agreement; the leased property is the County’s Sheriff’s Communications Center and the Longmont Court Facility. The budgeting of the lease payments is made in the Capital Expenditure Fund. Property tax, rents, charges for construction services and other miscellaneous revenues within this fund support the base rental payments.
The proceeds were used primarily for the construction of a County Health and Human Services Facility in Longmont and a Coroner’s Facility in Boulder.
The certificates were upgraded to AA+ in 2020 by Standard & Poor’s. The average coupon rate is 2.8804%. Net interest cost is 2.7397% and the yield for arbitrage rebate purposes is 2.7025%. The average life is 11.918 years. Payments on the debt are made semi-annually with the final payment due on October 15, 2032.
The $23,975,000 in certificate proceeds was utilized as follows: Health & Human Services & Coroner Facilities $23,000,000 Legal, Financial & Cost of Issuance Fees $599,890 Capitalized Interest $777,192 Premium Generated ($402,082) Total $23,975,000
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CLEAN ENERGY OPTIONS LOCAL IMPROVEMENT DISTRICT SPECIAL ASSESSMENT BONDS, TAXABLE QUALIFIED ENERGY CONSERVATION (QECB) SERIES 2010B ($174,374) Voters, in the November 2008 election, approved a total debt of $40,000,000 to finance Renewable Energy Improvements and Energy Efficiency Improvements (RE/EEI) in the county. The financing provides incentives for property owners to seek to install RE/EEI now rather than later. An opt-in Local Improvement District was created for the purpose of accomplishing the project. The district supported by the 2010B issuance was created for commercial properties. In November 2010, $1,400,000 in taxable Qualified Energy Conservation Bonds (QECB’s) were issued. The Bonds are special revenue obligations of the county payable from (a) their related special assessments levied and collected by the county against property specially benefited by the improvements financed with the proceeds and (b) Federal Direct Payments. The County is receiving cash subsidy payments from the United States Department of the Treasury equal to a percentage of the interest payable semi-annually on the Series 2010B bonds.
A debt service reserve fund was established for the bonds in the amount of $95,000. The funding of the reserve was made through a grant from the U.S. Department of Energy.
Payments on the debt are made semi-annually on the 1st of January and the 1st of July. The first interest payment was made on July 1, 2011 and the final payment will be made July 1, 2020.
The bonds are unrated and carry an average coupon rate of 5.681001%. Net interest cost is 1.922000%. The yield for arbitrage rebate purposes is not applicable as these are taxable bonds. The average life is 5.631 years.
The $1,400,000 in bond proceeds was utilized as follows:
Energy Efficiency Improvements $1,372,323 Cost Issuance Fees $13,677 Underwriter’s Discount $14,000 Total $1,400,000
CLEAN ENERGY OPTIONS LOCAL IMPROVEMENT DISTRICT, SPECIAL ASSESSMENT BONDS SERIES 2009A ($130,875) Voters, in the November 2008 election, approved a total debt of $40,000,000 to finance Renewable Energy Improvements and Energy Efficiency Improvements (RE/EEI) in the County. The financing provides incentives for property owners to seek to install RE/EEI now rather than later. An opt-in Local Improvement District was created for the purpose of accomplishing the project. The Bonds are special revenue obligations of the county payable from their related special assessments levied
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and collected by the county against property specially benefited by the improvements financed with the proceeds. In May 2009, $2,350,000 in tax-exempt bonds were issued.
Payments on the debt are made semi-annually on the 1st of January and the 1st of July. The first interest payment was made on January 1, 2010 and the final payment will be made January 1, 2024.
The bonds are rated A+ by Standard & Poor’s. The average coupon rate is 4.200066%. Net interest cost is 4.520482% and the yield for arbitrage rebate purposes is 4.359025%. The average life is 8.809 years. The bonds were issued for the purpose explained above and for the related cost of issuance for the Series 2009A Bonds.
CLEAN ENERGY OPTIONS LOCAL IMPROVEMENT DISTRICT, SPECIAL ASSESSMENT BONDS SERIES 2009B ($330,400) Voters, in the November 2008 election, approved a total debt of $40,000,000 to finance Renewable Energy Improvements and Energy Efficiency Improvements (RE/EEI) in the County. The financing provides incentives for property owners to seek to install RE/EEI now rather than later. An opt-in Local Improvement District was created for the purpose of accomplishing the project. The Bonds are special revenue obligations of the county payable from their related special assessments levied and collected by the county against property specially benefited by the improvements financed with the proceeds. In May 2009, $5,350,000 in taxable bonds were issued.
Payments on the debt are made semi-annually on the 1st of January and the 1st of July. The first interest payment was made on January 1, 2010 and the final payment will be made January 1, 2024.
The bonds are rated A+ by Standard & Poor’s. The average coupon rate is 5.687723%. Net interest cost is 6.008045% and the yield for arbitrage rebate purposes is 4.359025%. The average life is 9.078 years. The bonds were issued for the purpose explained above and for the related cost of issuance for the Series 2009B Bonds.
CLEAN ENERGY OPTIONS LOCAL IMPROVEMENT DISTRICT, SPECIAL ASSESSMENT BONDS SERIES 2009C ($22,188) Voters, in the November 2008 election, approved a total debt of $40,000,000 to finance Renewable Energy Improvements and Energy Efficiency Improvements (RE/EEI) in the County. The financing provides incentives for property owners to seek to install RE/EEI now rather than later. An opt-in Local Improvement District was created for the purpose of accomplishing the project. The Bonds are special revenue obligations of the county payable from their related special assessments levied and collected by the county against property specially benefited by the improvements financed with the proceeds. In October 2009, $1,345,000 in taxable bonds were issued.
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Payments on the debt are made semi-annually on the 1st of January and the 1st of July. The first interest payment was made on January 1, 2010 and the final payment will be made January 1, 2024.
The bonds are rated A+ by Fitch Ratings. The average coupon rate is 5.822811%. Net interest cost is 5.930287%. The average life is 8.878 years. The bonds were issued for the purpose explained above and for the related cost of issuance for the Series 2009C Bonds
CLEAN ENERGY OPTIONS LOCAL IMPROVEMENT DISTRICT, SPECIAL ASSESSMENT BONDS SERIES 2009D ($132,812) Voters, in the November 2008 election, approved a total debt of $40,000,000 to finance Renewable Energy Improvements and Energy Efficiency Improvements (RE/EEI) in the County. The financing provides incentives for
property owners to seek to install RE/EEI now rather than later. An opt-in Local Improvement District was created for the purpose of accomplishing the project. The Bonds are special revenue obligations of the county payable from their related special assessments levied and collected by the county against property specially benefited by the improvements financed with the proceeds. In October 2009, $2,195,000 in taxable bonds were issued.
Payments on the debt are made semi-annually on the 1st of January and the 1st of July. The first interest payment was made on January 1, 2010 and the final payment will be made January 1, 2024.
The bonds are rated A+ by Fitch Ratings. The average coupon rate is 5.824174%. Net interest cost is 5.931615%. The average life is 8.888 years. The bonds were issued for the purpose explained above and for the related cost of issuance for the Series 2009D Bonds.
The $2,195,000 in bond proceeds was utilized as follows: Renewable Energy Improvements & Energy Efficiency Improvements $1,910,800 Debt Service Reserve $118,995 Legal, Financial & Cost Issuance Fees $118,417 Capitalized Interest $25,826 Original Issue Discount $20,962 Total $2,195,000
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ELDORADO SPRINGS LOCAL IMPROVEMENT FUND REVOLVING LOAN, LOAN DATE: 2006 ($112,474)
In July 2006, the County entered into a loan agreement with the Colorado Water Resources and Power Development Authority in the amount of $1,651,808. Special assessments against benefiting properties were levied to make the loan payments. The first payment will be made on December 15, 2007 and the last payment will be made on December 15, 2025. Interest is fixed for the life of the loan at 3.5%.
The loan was issued for the planning, design and construction of a new wastewater collection and treatment system to serve the Eldorado Springs area.
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ORGANIZATIONAL PROFILES
“Twin Lakes at Sunset” by Boulder County staff Kelli Keith used with permission
BOULDER COUNTY 2020 BUDGET
SECTION 10 - ORGANIZATION PROFILES
OVERVIEW
The following section profiles the organizations and programs of Boulder County. While the proceeding pages covered the financial and budget information in depth, this section of the 2020 Budget Book lends more explanation to the people, resources and communities engaged in providing the best in public service.
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ADMINISTRATIVE SERVICES
The Administrative Services Department serves the entire county organization and is instrumental in providing critical services in the area of general government. Administrative Services consists of the following divisions: Boulder County Building Services, which provides building design, construction, maintenance and custodial services for all county buildings; Business Operations, which supports the department administratively and provides the coordination of property valuation appeals, purchasing and marijuana and liquor licensing; Risk Management, which protects the county’s assets and manages all insurance claims; Human Resources, which supports compensation, benefits, payroll, recruitment, training and employee relations; Information Technology, which is responsible for IT infrastructure, applications and countywide services such as GIS, along with printing and mailing; and Resource Conservation, which provides convenient, cost-effective facilities and programs to help Boulder County achieve our zero waste goal.
2020 BUDGET SUMMARY
Expenditures
2020 Expenditure Type 2019 Adopted Adopted Personnel Services 48,970,134 25,014,276 Operating Expenses 56,422,176 38,229,760 Other Financing Uses 0 0 Total 105,392,310 63,244,036
Staffing
2019 2020 Full Time Equivalents 241.05 227.75 Total 241.05 227.75
MISSION STATEMENT The mission of Building Services is to be a professional, solution-focused, and responsive team dedicated to providing the best in public service by designing, building and maintaining Boulder
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County facilities for the essential needs of our clients. We deliver functional and aesthetically pleasing environments in a sustainable manner.
The mission of Business Operations is to promote, create, and maintain processes that allow greater balance, consistency, and productivity throughout the organization
The mission of Human Resources is to be a solutions-focused team of dedicated human resources professionals who serve Boulder County’s most valuable asset, our employees, by providing services to attract, develop, motivate and retain a diverse workforce.
The vision of Information Technology includes Innovation, Security and Technology. Their mission is to provide the best in public service by aligning this vision with Boulder County’s Strategic Priorities.
The Resource Conservation Division mission is to provide convenient, cost-effective facilities and programs to help Boulder County reduce waste disposal, protect the environment, and conserve natural resources.
DESCRIPTION OF SERVICES
BUILDING SERVICES DESIGN SERVICES – The Design staff are responsible for programming project needs, design of the improvements, coordination of civil, landscape, structural, mechanical and electrical consultants’ work, bidding subcontracted trades and overall project management.
CONSTRUCTION – The Construction staff of 15 are responsible for overseeing the work on the jobsites and the actual performance of a number of skilled trades. The staff consists of a Construction Manager, several project superintendents, a staff of skilled journey carpenters, drywallers, and painters. The superintendents coordinate the activities of staff and subcontractors on site, material deliveries and ensuring the work meets inspection and permit requirements. The in-house trades include: moderate excavation and concrete foundations & slabs, all light steel or wood framing, drywall installation and finishing, millwork fabrication and installation, door, frame and hardware installation and painting. They also are skilled in the installation and modifications of the County’s modular Herman Miller furniture system.
ELECTRICAL – The Electrical staff of 16 are responsible for installation of new electrical power and lighting, phone, data and building control systems in County facilities. They design and implement modifications and improvements to existing systems as departments’ needs change and grow. The Electrical Section manages the Systems Group. They play a key role in maintaining existing electronic facility systems, including the environmental control systems, fire alarm systems, card access systems and audio/visual systems in most of the County buildings. The
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County Master Electrician manages the Electrical Section. Projects are directed by Lead Electricians and supported by a staff of skilled electricians.
FACILITIES SERVICES – This includes security, maintenance, and custodial services. Security is responsible for building access control, patrol and crime prevention, consulting, coaching and training, and incident response and management for County security issues. Maintenance is responsible for ongoing operations and maintenance of our sites and facilities including landscaping and snow removal. Custodial is responsible for all custodial operations
INFRASTRUCTURE SERVICES – Manages and implements our facility infrastructure upgrades and replacements. These are typically funded through the Capital Expenditure Fund (CEF) infrastructure budget and include projects such as roof and HVAC replacements, Solar PV installations, BAS upgrades, etc.
REAL ESTATE – Responsible for the management of our real estate portfolio including leases, sales, purchases, and condo agreements
SIGNAGE & GRAPHICS – Responsible for design, fabrication, installation and maintenance of building and site signage at County facilities. Also included is coordination of subcontractor production and installation of large site signs. Also, a large variety of visual products, including budget book design, brochures, displays, plaques and other special graphic needs, are designed and produced by this function. A Graphic Designer performs the work.
BUSINESS OPERATIONS BOARD OF EQUALIZATION – schedules and conducts property value appeal hearings for residents.
INFORMATION DESK – provides the public visiting the Old Courthouse with general information and provides County Departments purchasing assistance, employment application dispensation, pool car reservations and maintenance, and more.
CONTRACTS – Our contracts administrator drafts and reviews all contracts for Administrative Services, prepares and submits contracts for final approval signatures, and works with third-party electronic review and signature systems such as Docusign.
PURCHASING – The Purchasing Team manages all aspects of the procurement process, including the competitive vendor selection process, purchase orders, and overall compliance with county purchasing policies and other regulations.
LICENSING – This position works with businesses that require licensure to produce and or sell marijuana products or provide liquor for sale or consumption in a public place.
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HUMAN RESOURCES CLASSIFICATION AND COMPENSATION – provide and maintain a program that reflects the importance of public service and attracts, retains, and rewards a qualified and diverse workforce. Within the boundaries of fiscal responsibility, compensation shall be externally competitive and internally equitable. The county adheres to non-discriminatory pay practices. The current compensation plan includes Funded Pay Range Movement, Merit Pool, Market Adjustments, Livable Wage Increase, Spot Bonus Pool, RTD Eco Pass Program, and PERA Retirement Funding.
EMPLOYEE BENEFITS – provide information and enrollment services for employee benefits including medical, dental, vision, pharmacy, illness, accident, & hospital insurance, short and long term disability, flexible spending and health savings accounts, family and medical leave, parenting resources, life insurance, PERA, and mental health.
PAYROLL – Process County employee payroll.
RECRUITMENT – make hiring employees easy, equitable, and enjoyable by assisting with job posting, interview prep, interviewing, hiring, and onboarding.
WELLNESS PROGRAMS – provide opportunities for employees and their families to develop and enhance their physical, social, career, financial and community health through behavior change programs, supportive policies, and educational opportunities in an effort to elevate the well-being of every Boulder County employee.
SUPERVISORY AND DEVELOPMENTAL TRAINING – provide employee development services through learning, certificate programs, tuition assistance programs, public service curriculum, and BC Mentors program.
INFORMATION TECHNOLOGY APPLICATION SUPPORT – implementation, enhancement, on-going maintenance, and support of third party enterprise and departmental applications.
SERVICE DESK – problem and request management, including desktop hardware/software support and replacement, network printer/copier support and replacement program highlights
INFRASTRUCTURE – Enterprise Application Hosting Service, Internet & Intranet Connectivity Network, Computer & Data Security, Network Services, Remote Access, Storage & Backup Services, Voice & Electronic messaging, Video Surveillance Services.
PROJECT MANAGEMENT – technology project portfolio management and enterprise software training.
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GIS PROGRAM – provide GIS solutions, including custom data, maps, tools, and analysis. This can also include online mapping, spatial data management, and support for disaster planning, response, and recovery.
PRINTING & MAILING – Printing of Business Cards, Forms, Brochures, Flyers, and other materials and pick-up and delivery of mail.
APPLICATION DEVELOPMENT – provide evaluation of custom-built software solutions or off- the-shelf software solutions. This includes support and maintenance of in-house developed applications and
ORACLE PROGRAM OFFICE (OPO) – The Oracle Program Office was created in 2018 upon go live of the County’s new Oracle Financial System. This office provides ongoing technological support and training as well as project management and upgrade implementation and support.
RESOURCES CONSERVATION ZERO WASTE – provide recycling and composting bins and services to County offices to ensure Boulder county reaches its goal of Zero Waste or darn near by 2025. This includes signage resources to assist with proper sorting. In additional all county events and meetings must be zero waste.
EDUCATION & OUTREACH – resources and activities to help with zero waste, such as classes and trainings, and providing recycling center tours.
E-WASTE - manage waste electronic equipment in accordance with Colorado's Hazardous Waste Regulations, Universal Waste Rule. E-waste cannot be sent to the landfill but instead must be either recycled or disposed of as hazardous waste.
HAZARDOUS WASTE – schedule appointments for County departments and offices to dispose of small quantities of hazardous wastes, including acids and bases, flammable liquids and solids, pesticides and poisons, and oil-based paints. Universal wastes, recyclable and non-hazardous wastes are also accepted including: aerosol cans, fluorescent tubes and lamps (CFLs), applicable pesticides, auto batteries and other batteries, antifreeze, latex paints, and non-hazardous liquids, at the Hazardous Materials Management Facility.
SHREDDING - coordinates confidential paper shredding services for Boulder County offices.
TRASH & HAULING – provide public program of trash and hauling, including managing Allenpark and Nederland Transfer Station and Recycling Centers. This also includes hauler licensing.
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SURPLUS - serves as a way for county offices to reuse materials and keep them out of the landfill as is required for offices/departments to attempt to find a home for their functional and/or usable items with a value of less than $5,000 by following the county's surplus procedure
SPRING CLEAN-UP - Building Services and Resource Conservation host this annual event that provides free collection of office furniture and miscellaneous office items from county offices, and we try to divert as much material as possible from the landfill through donation (reuse) and recycling.
PROGRAM HIGHLIGHTS
VAPEAWARE: BRINGING AWARENESS OF SAFE STORAGE AND PROPER DISPOSAL OF VAPING DEVICES You've seen it in the news and heard it on the radio, youth vaping is prevalent across the nation and in Boulder County. Vaping devices contain batteries, that, if not disposed of correctly, can be a dangerous environmental hazard. They also contain nicotine, a chemical that is harmful to health and our environment. In 2019, the Hazardous Materials Management Facility (HMMF) expanded proper vaping device disposal efforts to youth and schools. HMMF worked in partnership with a variety of community partners to create environmental impact messaging geared towards youth and to implement a disposal protocol for schools who have tobacco- and nicotine-related waste. This shift to expanded services was a result of an identified community need. As vaping devices were being used or confiscated on school property, we heard that waste would often pile up in a box under the principal's desk, fill a desk drawer in the nurse's office, be found littered on school property, or become an overflowing nuisance for the School Resource Officer.
Together, the Resource Conservation Division's HMMF staff, Boulder County Public Health's Tobacco Education and Prevention Partnership (TEPP), and representatives from the Environmental Services and the student health staff from Boulder Valley School District (BVSD) informed, created, and implemented a disposal protocol for tobacco and nicotine waste.
The goals of this project were to:
• Increase disposal access to Boulder County residents, • Increase knowledge of safe storage and handling practice, • Increase disposal access and create disposal guidelines for Boulder County school districts, • Increase support of tobacco-free schools policy implementation and enforcement, and; • Increase awareness of environmental impacts from tobacco and nicotine products.
Our collaborated efforts led to:
• Creating safe storage and handling guidelines for schools, • Implementing school disposal guidelines in BVSD,
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• Providing 29 disposal bins to BVSD middle and high schools and two transportation depots with funding supported by BVSD, TEPP, and the HMMF, • Designing two new educational resources for students and teachers in English and Spanish, which were shared with all middle and high schools, • Disseminating these resources and a vaping toolkit with BVSD, Colorado Department of Public Health and Environment (CDPHE), and various school districts in Colorado, and; • Building a tracking method for materials disposed of at the HMMF.
In 2019, we shipped over 2,500 vaping devices (103 pounds) and 161 e-liquid containers (16 pounds) from businesses and residents at a combined cost of $2,711 (paid for by businesses and HMMF).
This project also inspired other communities and statewide partners to replicate similar partnerships and explore the implications of these devices from a regulatory perspective. Our efforts to address this nationwide concern also garnered attention from Colorado Public Radio (CPR) and National Public Radio (NPR). As a result, we've received inquiries from folks around the nation for advice as others build their own disposal guidelines. The story ran on CPR, which has a listenership of 480,000 per week, and NPR Morning Edition, which has a listenership of 13 million listeners daily.
By collecting vaping products and batteries, we are diverting materials from the landfill, keeping them out of reach from children and pets, and educating students and administrative staff on proper disposal and storage practices. This fits into the county’s sustainability goal by addressing the hazards of vaping to our health and environment. This project was innovative as it was the first of its kind in Colorado. Collaboration between departments has developed a non-regulatory partnership and resource for the school district and has inspired change within the community.
BOARD OF EQUALIZATION ONLINE APPEAL PROCESS Business Operations had a goal to make the Board of Equalization appeals process more efficient for members of the public and BOE staff. The BOE created an online petitioning and appeals process, allowing taxpayers to appeal and schedule their appeal hearing. In 2019, 55% (912) appeals were processed online. This resulted in decreased traffic, labor, phone calls, and significant complaints to the Commissioners’ Office to less than 4! Out of the 55% that appealed online, 23% also scheduled online and receive an automatic confirmation email. This is the first year that was an option.
The BOE online appeals process is accessed through a self-service website with user-friendly automated scheduling and an easy video tutorial published on the BOE website. Homeowners can complete the process of appealing and scheduling at home – something beneficial for our elderly residents, residents with mobility difficulties, and property owners with a limited schedule. The
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petition is automatically entered into our system reducing data entry labor needs. The amount of errors decreased because the petitioner is responsible for their own data.
Through 2017, all appeals handled by the BOE, including abatement and arbitration were submitted on paper. Hearing schedules were created by the BOE Coordinator working with appraiser and hearing officer schedules. Correspondence with the property owner was by mail with little notice of a scheduled hearing (and therefore a very frustrated taxpayer). In 2019, an automatic email is sent to petitioners once the hearing is scheduled giving them additional time to prepare. The BOE would often have to hire temporary employees for a role that only lasts a little over two months a year – a role hard to fill as most people prefer consistent employment. The significant reduction of phone calls, traffic, and communication via postal mail with the online appeal process eliminates this need.
ZERO WASTE INITIATIVE AT THE 2019 BOULDER COUNTY FAIR The Zero Waste (ZW) Initiative at the Boulder County Fair represents the most substantial ZW effort conducted by the county. The fair is the largest event held on county property, bringing in over 150,000 attendees throughout the 10-day event. The Resource Conservation Division (RCD) leads the ZW Initiative, which focuses on three key objectives to attain the greatest rate of waste diversion: education and outreach, requiring food vendors to serve ZW certified food service ware, and installing effective ZW infrastructure throughout the Fairgrounds.
RCD set a goal to exceed the 2018 diversion rate at the fair by 10% in 2019. In doing so, we increased education and outreach efforts, updated existing infrastructure, implemented new infrastructure, refined vendor and volunteer training materials, and increased volunteer recruitment and participation. As a result, the ZW Initiative at the 2019 fair far exceeded our goal by attaining an overall diversion rate of 49% -- a 16% increase from 2018. The 2019 diversion rate amounts to 16,461 pounds of material saved from a wasted fate in a landfill. This diversion achievement saved approximately 470 gallons of gasoline, 48 trees, 19,950 gallons of water, 1,083 gallons of oil, 3,591 miles driven, and 11,685 Kilowatt hours of electricity from being used. In addition, another 144,980 pounds was diverted by reusing manure and animal bedding used at the fair.
Since 2006, the Boulder County Fair has been managed as a ZW event to gain public participation in the county’s goal to achieve “Zero Waste – or darn near – by 2025.” In 2019, the ZW Initiative at the fair achieved a record breaking 49% diversion rate – 16% greater than the year prior. This strongly supports the Commissioners’ Sustainability goals specific to ZW. Additionally, the initiative reflects a strong commitment to the county’s vision of Sustainability through impressive resource reuse and reduction achievements, ZW education and outreach efforts, and an ongoing commitment to build community partnerships. As a ZW community, this program highlights the county’s continuous efforts to divert resources from landfills, and in return, allows valuable materials to be reused, recycled, or composted. By doing so, we’re conserving resources which
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reduces greenhouse gas emissions, energy and water usage, and the costs associated with unsustainable consumption. In addition, the program invites county employees, community groups, and residents to volunteer and participate in our ZW efforts at the fair. Based on feedback from some of the 79 total volunteers, participation in the program greatly increased one’s knowledge related to ZW and allowed them to partake in a meaningful activity that positively impacts their community.
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ASSESSOR
The Assessor’s Office establishes values every two years for more than 120,000 properties within Boulder County, worth nearly $50 billion in market value, using tools such as geographic information systems (GIS) and mass appraisal techniques to perform the appraisal analysis.
This organization lists and values all property in Boulder County which provides a table tax base from property taxes, for the provision of services by local government entities, including school districts, the county, municipalities, water, fire and other various special districts. The office performs residential, commercial and business personal property appraisals, conducts research and statistical analyses, maintains public records, provides valuations for all properties to taxpayers, reviews with taxpayers any questions they may have about valuations, interacts with all taxing entities within the assessment jurisdiction, and establishes assessment standards. The office provides public information at our front counter, over the phone, through computer media and the Internet, and through GIS products. In conjunction with the County Attorney’s office, the staff defends property values at the State Board of Assessment appeals and various court levels
The Assessor’s Computer Assisted Mass Appraisal system contains descriptive elements for all real and business personal property. This database is continually updated by members of the, GIS, administrative and appraisal staff.
2020 BUDGET SUMMARY Expenditures
2019 2020 Expenditure Type Adopted Adopted Personnel Services 3,679,536 5,321,476 Operating Expenses 271,222 271,222 Other Financing Uses 0 0 Total 3,950,758 5,592,698
Staffing
2019 2020 Full Time Equivalents 52.80 52.80 Total 52.80 52.80
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DESCRIPTION OF SERVICES Assessment & Valuation - State law requires that all real property (land and buildings) in a county be revalued (reappraised) every odd-numbered year. The goal is to equalize property values so taxes are distributed fairly and equitably between all property owners. After properties have been appraised, the values are analyzed to ensure the assessments are accurate and equitable, and meet state-mandated uniformity standards. The Assessor’s Office evaluates data from actual sales in the marketplace, uses state-of-the-art modeling software and advanced mass property appraisal tools to compare properties of similar characteristics and location, and incorporates information from property appeals to determine a property’s value. Property assessment is the basis for generating tax revenues that are collected by the Treasurer to pay for schools, roads, fire protection, police protection, and other local services. Every August and November the Assessor certifies the total assessed value of all properties within the boundaries of each local taxing authority. All property tax revenues are distributed to taxing entities within Boulder County and do not support any state services.
Appeals & Abatements - Real property valuation appeals are accepted and processed in this office during the month of May. If you disagree with the Assessor’s determination, you can file a written appeal to the Board of Equalization (BOE). The abatement process enables taxpayers to contest the property taxes billed by the county and is an official reduction of an assessed valuation after the initial assessment.
Business Personal Property - establishes values for business personal property (the assets owned by businesses) for ad valorem property tax purposes.
Property Search - Boulder County has provided the information in this application as a public service using GIS data. Property information will be shown when an account is selected after searching based on data.
Senior Tax Exemption - The Colorado Constitution establishes a property tax exemption for qualifying senior citizens, surviving spouses of senior citizens who previously qualified, and for Disabled Veterans. Applications are filed and processed in the Assessor’s Office.
PROGRAM HIGHLIGHTS
PUBLIC EDUCATION AND OUTREACH The Assessor’s Office – in conjunction with the Treasurer’s Office – initiated public education and outreach events regarding property types, property taxes and programs to assist property owners in Boulder County. The first of these efforts was a series of open houses for property owners qualifying for senior tax assistance programs. Another component of the program was private sector education around Business Personal Property tax, which is tax on business equipment. The
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Assessor’s Office worked with businesses responsible for the tax to help them understand the process to declare taxable items. The newest piece of this public service campaign is broader public engagement and education to help citizens understand their tax bill.
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BOARD OF COMMISSIONERS
The Board of County Commissioners consists of three individuals elected to serve four-year terms as leaders of the Boulder County government. All three commissioners are elected at-large by the voters of Boulder County and represent the county as a whole.
The Board of County Commissioners direct county programs and approve the County Budgets and policies. The Deputy to the Board coordinates and is responsible for the Commissioners’ Office staff who conduct the daily business of the Board of County Commissioners. This includes public information and media relations, crafting the county’s policy and legislative agendas, and management of the county’s finance and budget organization. The records and administration teams handle the board’s Public Meetings, Hearings, Records & Video Archives. Our office also manages the county’s Citizen Advisory Boards & Commissions.
2020 BUDGET SUMMARY Expenditures
2019 2020 Expenditure Type Adopted Adopted Personnel Services 13,052,948 9,703,333 Operating Expenses 48,317,037 61,008,951 Other Financing Uses 27,769 22,251,029 Total 61,397,754 92,963,313
Staffing
2019 2020 Full Time Equivalents 34.20 52.70 Total 34.20 52.70
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DESCRIPTION OF SERVICES
RECORDS & ADMINISTRATION The Commissioners’ Records Team handles all issues related to records retention and BOCC hearings including but not limited to: maintaining and providing IT support for live streaming hearings to the public, coordinating with various Boulder County departments for scheduling and providing proper notice for BOCC hearings, maintaining the Commissioners’ agenda, retaining records of all hearing items, and processing records requests as needed for members of the public.
The Administrative Team oversees the daily operational needs of the Commissioners’ Office, including but not limited to: coordinating the Commissioners’ schedules, assisting constituents with general inquiries, processing accounts payables and receivables, budgetary tracking, office supplies inventory and ordering, and events coordination. The team is also responsible for Advisory Boards and Commissions management. The division also coordinates the Diversity, Equity, and Inclusion program which works on behalf of all Boulder County employees to promote racial equity and justice within the organization and with the community at-large.
PUBLIC AND MEDIA RELATIONS The Public Information Office (PIO) is responsible for creating and maintaining the public interface of the County Commissioners' Office and communicating on behalf of the County Commissioners. The PIO team is also responsible for external and internal (employee) communications and provides communications support to other elected offices and departments under the full organizational structure. Other duties include media relations, website content, social media, community engagement, recruitment for advisory boards and volunteers, and emergency communications (including PIO support to the Office of Emergency Management).
POLICY AND LEGISLATIVE AFFAIRS The Commissioners’ Policy Team works to advance and support key public policy and intergovernmental relations goals for the County Commissioners, engaging with local, regional, state, and federal governmental entities, including the Colorado General Assembly and the U.S. Congress.
FINANCIAL MANAGEMENT The Office of Financial Management maintains an open, accurate, and accountable record of all of Boulder County's financial practices.
Through a judicious annual budgeting process, and the diligent daily efforts of finance staff, OFM's primary responsibility is the wise-use and stewardship of the public’s hard-earned tax dollars.
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CLERK & RECORDER
The Clerk & Recorder oversees the divisions of Elections, Motor Vehicle, and Recording. In compliance with Colorado Revised Statutes and Election Rules, the Elections Division is responsible for planning and conducting accurate and efficient federal, state and local jurisdiction elections. The Elections Division also uses the statewide voter registration system to register new voters and maintain voter registration records. The Motor Vehicle Division provides the best in public service by accurately titling and registering vehicles for the citizens of Boulder County, while following legal requirements established in Colorado Revised Statutes. The primary function of the Recording Division is the recording of documents and permanent archiving of over 10 million records while meeting all Colorado statutory requirements. Other duties include the issuance of marriage and civil union licenses.
2020 BUDGET SUMMARY Expenditures
2019 2020 Expenditure Type Adopted Adopted Personnel Services 4,327,337 7,160,420 Operating Expenses 1,717,552 3,140,963 Other Financing Uses 0 0 Total 6,044,889 10,301,383
Staffing
2019 2020 Full Time Equivalents 73.50 72.50
Total 73.50 72.50
DESCRIPTION OF SERVICES Voter Registration and Information – Provide residents with current registration information or help register to vote. Also provides Colorado registration requirements and other registration resources.
Elections - Continue to facilitate accurate, transparent and verifiable elections for Boulder County residents. In compliance with Colorado Revised Statutes and Election Rules, the Elections Division
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is responsible for planning and conducting accurate and efficient federal, state and local jurisdiction elections. The Division also uses the statewide voter registration system to register new voters and maintain voter registration records.
Motor Vehicle - Performs all statutory requirements in titling and licensing motor vehicles and managing records for over 251,000 registered vehicles in Boulder County. Services provided include auto registration, emissions, license plates/placards, and collecting fees and taxes. Each month our three branches in Boulder, Longmont and Lafayette assist an average of 17,697 members of the public. The Bookkeeping Division is responsible for collecting an average of $7.35 million in revenue per month and disbursing the funds in accordance with Colorado law.
Recorded Documents & Data - Records real estate documents, such as deeds, deeds of trust, liens, and subdivision plats for public notice and provides copies of recorded documents.
Marriage & Civil Union Licenses – issuance of marriage and civil union licenses, along with maintaining and issuing copies.
PROGRAM HIGHLIGHTS
VOTER OUTREACH PROGRAM The Elections Division implemented another successful 2019 Coordinated Election with over 50% turnout (fantastic for a Coordinated election) and had many accomplishments outside of the election as well. This included providing substantial feedback on multiple pieces of elections legislation and then quickly incorporating those changes into our workflows and processes. This included the addition of a new Voter Service Center and two new 24-hour Dropboxes. The Elections Division also ramped up the Cybersecurity Program to implement projects that improve our cybersecurity posture. Lastly, the Elections Team conducted extensive community outreach – including community outreach presentations that garnered substantial interest and attendance from community members, naturalization ceremonies to register new citizens, and a robust education campaign to inform voters about the new changes to elections (including the ability of 17-year old’s to participate in primary elections). It was also a busy year preparing for 2020, in which the team will conduct 3 back-to-back elections.
MOTOR VEHICLE SELF-SERVICE RENEWAL KIOSK AT LONGMONT KING SOOPERS Boulder County residents can now renew their vehicle registration at a self-service kiosk at the King Soopers in Longmont, available during store hours. The kiosk is a resource the public can utilize to renew their vehicle in just a few minutes without waiting to speak to a clerk, and is the second MV Express Kiosk installed in the county. Resembling an ATM machine, the bright yellow and blue self-serve kiosk is simple and fast to use. Using the touch screen residents simply type in
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their license plate number and VIN number (or bring renewal postcard), follow the instructions on the screen, and renew the license plates. The kiosk collects all taxes and fees and accepts checks, credit, or debit cards. Fees include a $0.50 charge for checks or a 2.25% charge for credit/debit cards and a MV Express fee of $3.00 per transaction at this location. The kiosk dispenses a receipt along with the vehicle registration and plate tab on the spot. The entire transaction can be completed in less than two minutes. The kiosk can be used the month before your plates expire, the month your plates expire, or up to 12 months after your plates expire. Residents may also use the kiosk directly after getting an emissions test if the renewal required updated emissions (typically stated on the renewal postcard). One of our goals is to increase use of our self-service Kiosk in the Boulder branch and the new Kiosk at the Longmont King Soopers at 17th and Pace.
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CORONER
The Coroner’s Office investigates all sudden and/or unattended deaths throughout the county. Through an investigation, a determination will be made as to the cause and the manner of death. The Coroner’s Office is responsible for:
• Identification of the deceased • Notification of a death to the legal next of kin • Performing autopsies • Signing death certificates • Working with mortuaries to facilitate final arrangements • Testifying in civil and criminal proceedings • Distributing accurate and timely information to other investigating agencies and the District Attorney’s Office, the legal next of kin, health care professionals, insurance companies, and the public
The Boulder County Coroner’s Office plays an important role in the community in working with grieving families, friends, and next-of-kin in the event of a sudden, unattended, or unexpected death. The Coroner’s Office is acutely aware of the sensitivity in working with individuals and families during this difficult time. The staff are committed to working in a compassionate, fair, and honest manner with anyone who comes in contact with the office for whatever length of time is needed.
2020 BUDGET SUMMARY Expenditures
2019 2020 Expenditure Type Adopted Adopted Personnel Services 916,523 1,264,637 Operating Expenses 387,280 387,280 Other Financing Uses 0 0 Total 1,303,803 1,651,917
Staffing
2019 2020 Full Time Equivalents 12.00 12.00 Total 12.00 12.00
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MISSION STATEMENT The mission of the Boulder County Coroner’s Office is to conduct thorough and fair investigations into deaths falling under its jurisdiction with professionalism and integrity to determine the manner and cause of death, in a timely manner. The core values of the office are integrity, excellence and compassion; the office is committed to maintaining the integrity of the investigations it conducts by setting high standards of accountability and preserving confidentiality, the office is committed to serving with excellence by establishing and preserving community trust through professional conduct, the office is committed to providing compassion, dignity and respect for the deceased and their families.
DESCRIPTION OF SERVICES Function of the Office – The Office of the Coroner is a creation of the Colorado Constitution and the Colorado Revised Statutes §30-10-601 through §30-10-612. Under these statues the Coroner is required to make all proper inquiries regarding the cause and manner of death of any person under their jurisdiction. The cause of death may be defined as the disease or injury that resulted in the death of an individual. The manner of death is a medico-legal term that describes the circumstances of an individual's death, and is an opinion based on the “preponderance of evidence”. The five manners of death include natural, accident, suicide, homicide and undetermined. The manner of death is classified primarily to aid survivors in understanding the events surrounding an individual's death and for statistical purposes.
Investigations Department – The Investigations Department handles all scene and phone investigations. This is the front line of the office staffed by highly dedicated individuals. They work directly with the District Attorney’s Office, local law enforcement agencies, and medical professionals to gather all necessary information to aid in the investigation process. They then compile all this information for the Coroner and Forensic Pathologist in order to assist them in determining cause and manner of death. They will also work directly with the families of the deceased in the hope to answer as many questions as possible, and to make the process as easy as possible for them and all involved.
Pathology Department – The Pathology Department handles all autopsy examinations. Not all deaths require an autopsy, and autopsies are not performed in every investigation. The decision to perform an autopsy is made by the Coroner in accordance with Colorado State Statute and national guidelines and standards for forensic pathologists. The circumstances of the death and other associated factors contribute to the decision as to whether or not to perform an autopsy. Forensic autopsies are performed by a certified forensic pathologist.
Administrative Department – The administrative department of the office handles accounting, grants, timecards, operational processes, certifications, trainings, etc. They become the familiar
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face or voice the public either see or hear first. They assist the staff in the office in the day to day administrative functions. This includes answering phones, assisting mortuaries and any outside agencies with administrative items and questions. Additionally, they assist families throughout the process with information wherever possible or to guide them to the appropriate person who hopefully can.
PROGRAM HIGHLIGHTS
CHILD FATALITY PREVENTION This project serves to support the Child Fatality Prevention Act (Article 20.5 of Title 25, Colorado Revised Statutes), which is a statewide, multi-agency effort to prevent child deaths. Pursuant to C.R.S. § 25-20.5-404-405, local public health agencies, or agencies designated by local public health agencies, are required to establish and coordinate local, multidisciplinary child fatality prevention review teams. The purpose of local child fatality prevention review teams to conduct systematic, comprehensive, multidisciplinary reviews of child deaths to better understand how and why children die. The child fatality review process uses a public health approach to identify trends and patterns, to take action, to improve systems, and to implement strategies that may prevent future deaths from occurring. The goal is to reduce the number of child deaths in Colorado due to the following causes: undetermined, unintentional injury, violence, motor vehicle incidents, child abuse and neglect, sudden unexpected infant deaths, and suicide. The coroner’s office serves as the coordinator in holding these meetings.
HISTORICAL COMMITTEE This is a committee compiled of highly dedicated volunteers who assist the office in preserving historical information from legacy cases in the Coroner’s Office. This group meets regularly at the office where they review all documents, items, or photos associated with legacy cases to document, scan, and ensure the preservation electronically. A further goal is to accomplish a way to display and share some of the found history of Boulder County.
INTERNSHIPS The Coroner’s Office offers several areas of interest for internships. These range between the different departments. These departments consist of the Administration Department, the Investigations Department, and the Pathology Department. The overall goal is to provide a professional learning experience that offers meaningful, practical work related to a student's field of study or career interest in some or all the areas of the office.
COVDRS The Colorado Violent Death Reporting System (CoVDRS) collects information on violent deaths that have occurred in Colorado from a variety of data sources, including death certificates, coroner/medical examiner reports, and law enforcement investigations. The purpose of the data is to provide a more complete understanding of when, where, and how violent deaths occur. CoVDRS
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captures enhanced information on suicides, homicides, unintentional firearm related deaths, where there has been legal intervention, and undetermined deaths that may be violent in nature.
The Colorado Violent Death Reporting System is part of the larger National Violent Death Reporting System (NVDRS), which is funded through the U.S. Centers for Disease Control and Prevention (CDC). There are currently 42 states and territories, funded to collect data for the NVDRS. Boulder County Coroner’s Office actively participates in providing data to CoVDRS for the county.
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COMMUNITY SERVICES
The Boulder County Community Services Department (CSD) provides services, in partnership with the community, that enhance quality of life, support and protect our county’s community of adults, children, families and elders, and promotes economic independence and self-sufficiency.
CSD provides evidence-based services to enhance the quality of life and support our diverse community. Understanding the trends in our programming allows us to better serve the community. By being data-informed, we pay attention to the whole while striving to find improvements that can have the largest impact on the lives of our clients. Below you will find information and data on many of our programs and services.
2020 BUDGET SUMMARY Expenditures
2019 2020 Expenditure Type Adopted Adopted Personnel Services 11,811,226 15,638,659 Operating Expenses 13,626,822 11,392,794 Other Financing Uses 78,420 209,720 Total 25,516,468 27,241,173
Staffing
2019 2020 Full Time Equivalents 188.33 191.78 Total 188.33 191.78
PROGRAMS
AREA AGENCY ON AGING Boulder County Area Agency on Aging (BCAAA) plans, develops, coordinates, funds, advocates for and evaluates a wide range of services for older adults and their families/caregivers.
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“Our mission is to deliver, fund and advocate for services that promote well-being, independence, and dignity for older adults, people with disabilities, family caregivers, and veterans in Boulder County”.
Services include local resources, advocacy, assistance for caregivers, elder rights, LGBT outreach, long-term care ombudsman, Medicare counseling healthy aging, respite care and veterans’ services.
COMMUNITY ACTION PROGRAMS CAP is an advocacy organization and offers People Engaged in Raising Leaders, Creating Connections, Circles Campaign, Multicultural Awards Banquet, and Personal Investment Enterprise.
Boulder County Community Action Programs (CAP) began in 1965 as part of President Lyndon Johnson’s “War on Poverty.” Today, CAP continues to advocate for and help organize programs that foster self-sufficiency for individuals, families, and people of color with low income. Boulder County Community Action Programs focuses on community organizing and advocacy on low- income issues.
COMMUNITY JUSTICE SERVICES The Community Justice Services Division provides bond assessments, pretrial supervision and preventative programs to youths and adults who are involved with the courts. Division personnel also provide specialized services to incarcerated individuals. The division coordinates and monitors services provided by vendors to the court involved population.
The mission of Boulder County Community Justice Services is to provide humane and constructive community-based interventions, education, alternatives to incarceration, and reparation to the community for criminal behavior Our commitment is to assist individuals in functioning lawfully and constructively in the community while ensuring public safety.
BOULDER COUNTY HEAD START Head Start is a comprehensive child development program for low-income families and children with disabilities, designed to meet the individual needs of children through a partnership between teachers and parents.
Head Start Vision Statement: “We provide the best in public service for children and families of Boulder County through an integrated approach to School Readiness.”
Boulder County Head Start promotes school readiness for children, ages birth to five, in families with low income by offering educational, nutritional, health, social, and other services. Head Start programs enhance the social and cognitive development of children and actively engage families in their children’s learning so that children will be successful in kindergarten.
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The Head Start program began in 1965 during the Johnson administration as a summer program for children in poverty entering kindergarten. The Boulder County program began offering services that first year and has been helping families since.
HEALTHY YOUTH ALLIANCE Healthy Youth Alliance (HYA) is a coalition of community partnerships and County wide agencies which promotes healthy decision making in youth and families. HYA receives funding from the Colorado Division of Behavioral Health.
The organization’s current focus is to provide tools and resources for parents and caregivers to “keep talking” to their kids about tough topics because even though they may act like they aren’t listening, they are.
WORKFORCE BOULDER COUNTY Workforce Boulder County is a comprehensive one stop career center providing employment and training services for all job seekers and employers through a variety of programs.
WfBC’s Mission: To drive employment and education opportunities that enrich individual growth, economic health, and community connection.
WfBC’s Vision: A flourishing community where everyone has abundant opportunity for meaningful employment and businesses are connected to a diverse talent pool.
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COUNTY ATTORNEY
Appointed by the Board of County Commissioners, County Attorney advises and represents Boulder County elected officials and county departments. The County Attorney also represents the People of the State of Colorado in mental health proceedings and in alcohol/drug abuse treatment commitments, as required by state statutes.
2020 BUDGET SUMMARY
Expenditures
2019 2020 Expenditure Type Adopted Adopted Personnel Services 2,285,001 3,405,912 Operating Expenses 228,549 258,549 Other Financing Uses 0 0 Total 2,513,550 3,664,461
Staffing
2019 2020 Full Time Equivalents 22.05 30.55 Total 22.05 30.55
MISSION STATEMENT To provide quality and professional legal representation to County Commissioners, Elected Officials and County Departments, to support them in achieving their respective missions and goals, and to fulfill responsibilities to the People of the State of Colorado as required by law.
VISION To provide quality, professional legal representation to County Commissioners, Elected Officials, County Departments, and county agencies; to support them in achieving their respective missions and goals, and to fulfill responsibilities to the People of the State of Colorado as required by law.
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We are proactive, creative, and innovative in identifying challenges and problem-solving for our clients. We develop and use "best practices" for all areas of the office. We allocate resources to encourage and reward professional development.
We collaborate, share strengths, are curious about each other’s work, celebrate our victories together, and support each other in difficult times. We take responsibility for our work and learn from our successes as well as our mistakes, to continually develop our skills.
We value, respect and recognize the contributions of all members of the work team.
DESCRIPTION OF SERVICES Open Records Requests - the public has the right to access the public documents of a governmental entity. Boulder County EO/DH are the custodians of records maintained within their respective offices and departments.
Mental Health and Alcohol/Drug Abuse Treatment Commitments - Limited public advice is provided for mental health and alcohol commitment issues, such as 72-hour holds for the mentally ill, dangerous or gravely disabled people; medication hearings for in-patients and Commitments for Alcohol treatment.
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DISTRICT ATTORNEY
The Office of the District Attorney has jurisdiction, or authority, over violations of state criminal laws and is responsible for upholding the Colorado and United States Constitutions. The District Attorney serves as the public prosecutor for felony, misdemeanor, traffic, and juvenile offenses in the County and District Courts. Additionally, the District Attorney’s Office provides assistance and education in the community on a variety of public safety issues, including crime prevention and crime survivor resources, consumer and immigrant protection, elder fraud and abuse, diversion and restorative justice practices, sexual abuse and workplace misconduct, domestic violence, bias and hate crimes, mental health, and substance abuse.
In Colorado, District Attorneys are elected to four-year terms by voters in each Judicial District. Boulder County represents the 20th Judicial District of the State of Colorado. The District Attorney serves an Executive Branch function, which means it is responsible for enforcing Colorado state criminal laws as created by the Legislature. The District Attorney’s Office does not have jurisdiction over City Code or Ordinance violations or regulatory codes.
Boulder County is represented by District Attorney Michael Dougherty. The Boulder County DA’s Office has a staff of more than 80, which includes two Assistant DAs, as well as Chief Trial Deputies, Deputy DAs, Victim Advocates, Investigators, and several other professional support staff. The office handles more than 2,500 felonies and 15,000 misdemeanor and traffic cases each year. Boulder County DA’s Office is a recognized leader in the areas of:
• Sex Assault & Domestic Violence Prosecution • Community Protection Initiatives & Outreach • Restorative Justice & Diversion
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2020 BUDGET SUMMARY Expenditures
2019 2020 Expenditure Type Adopted Adopted Personnel Services 6,713,140 10,084,433 Operating Expenses 518,645 727,176 Other Financing Uses 0 0 Total 7,231,785 10,811,609
Staffing
2019 2020 Full Time Equivalents 87.75 89.74 Total 87.75 89.74
MISSION STATEMENT To maintain public safety while seeking justice in every case, and to enhance the legacy of the Boulder District Attorney’s Office as a leader in public safety, progressive prosecution, and criminal justice reform.
DESCRIPTION OF SERVICES District Court - Has original jurisdiction over all felony cases in the 20th Judicial District. The District Attorney’s Office first becomes involved in a criminal action on the day after a person is arrested for a felony crime or when the police refer a case to the DA’s office for a filing decision on felony charges. Our District Court team handles major felonies, including homicides, sexual assaults, child abuse, and felony domestic violence cases.
County Court - The County Court has original jurisdiction over all Colorado state misdemeanor and traffic cases. One Deputy District Attorney is assigned to each of the Boulder court divisions. In the Longmont courts, two Deputy District Attorneys are assigned to prosecute the Longmont caseload. The most common cases in County Court consist of traffic charges and Domestic Violence matters.
Juvenile Prosecution - The Boulder District Attorney’s Juvenile Prosecution Division seeks timely and effective interventions and consequences for children who have committed delinquent (illegal) acts. Juveniles are not treated as adults in the criminal court system. The juvenile justice system
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focuses on treatment and rehabilitation more than punishment. The Colorado Children’s Code mandates that the juvenile justice system secure for each “delinquent youth” such care and guidance, preferably in his own home, as will best serve the young person’s welfare and the interests of society. Not all kids who get in trouble need the same consequences. The Juvenile Prosecutors collaborate with community partners to evaluate the best interest of the youth, victim needs, and community safety risk and works to hold juveniles accountable while also providing supportive services to prevent future crime. The Boulder DA’s Office evaluates juvenile delinquency cases for diversion and restorative justice and currently diverts more than half of the juvenile cases referred to the office.
Community Protection - The Community Protection Division (CPD) serves the people of Boulder County in three ways: (1) Works to resolve disputes between individual consumers and businesses; (2) Investigates complaints and prosecutes cases involving abuse or exploitation of elder and vulnerable members of our community; and (3) Engages community members through outreach and education, arming them with tools necessary to protect themselves and to prevent them from becoming victims of crime.
Investigations - The Investigations Unit of the 20th Judicial District Attorney’s Office provides investigative assistance, trial preparation, technical support, and training to the prosecuting attorneys and law enforcement agencies of Boulder County. The unit is staffed by state certified peace officers. All are involved in collateral duties such as: Hate/Bias Crime Task Force, Witness Protection, Cold Case Homicide Review Team, Workplace Sexual Misconduct Task Force, Critical Incident Team investigating officer-related fatalities, and the Conviction Integrity Unit. One investigator is assigned to the Boulder County Computer Forensic Laboratory. The unit also has one technical support person who is responsible for court room trial support, creating demonstrative evidence and exhibits, completing A/V redactions, obtaining certified copies of criminal reports and convictions, and tracking cases and subpoenas.
Center for Preventive and Restorative Justice (CPRJ) - delivers a high-quality diversion model that emphasizes accountability and prevention, applies restorative justice practices and principles, matches services to needs, and effectively achieves community safety by decreasing risk of recidivism. The Center for Prevention and Restorative Justice’s in-house restorative justice program, DARJ, provides high-quality restorative services including: Community group conferencing; Victim offender dialogue; and RJ processes for drug or alcohol-related violations. Diversion is offered as an alternative to traditional prosecution and centers meaningful accountability and crime survivor voice and choice, while allowing defendants an opportunity to repair the harms of the crime and avoid the collateral consequences that may accompany a criminal conviction. CPRJ has diverted more than 1,800 cases between 2016 and 2019, and is recognized as a national leader in the field. Additionally, this Unit was a Pinnacle finalist in 2018 and NACO Award winner in 2019.
Conviction Integrity Unit (CIU) - The overarching goal of the Boulder District Attorney’s Office is to seek justice in every case. In pursuit of that goal, the Boulder District Attorney’s Office established
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the CIU in 2018 to investigate wrongful conviction clams. Upon request, the CIU will review each claim in order to identify and rectify cases in which an individual was wrongfully convicted. The mission of the CIU is to review legitimate claims of actual innocence. The CIU is composed of members representing the University of Colorado Law School, Alternative Defense Counsel, and the Boulder District Attorney’s Office. This collaborative approach seeks to ensure a fair review of all clams by a group of attorneys and investigators with differing perspectives from within the criminal justice system. The CIU process is completely independent of any previously filed or ongoing post-conviction litigation or appellate filings, and seeks to further the interest of justice by ensuring that every claim of actual innocence is being diligently reviewed and investigated. This Unit is the first of its kind in the State of Colorado.
Crime Victim Assistance - The mission of the Victim/Witness Assistance Program is to ensure that victims of crime are treated with fairness, respect, and dignity. The DA’s Office’s committed Victim Services Team provides comprehensive assistance and services to crime victims and witnesses throughout the criminal justice process to lessen the impact of crime on them, provide resources, explain their rights and the process, and to support the prosecution in successfully seeking justice in criminal cases.
Critical Incident Response Team - Pursuant to statute and protocol, Boulder County has designated a Critical Incident Response Team (CIRT) to respond to every officer-involved shooting or incident that results in injury or death. This team is comprised of dedicated and experienced multi-agency law enforcement personnel to ensure an objective and thorough investigation is completed in these cases. The District Attorney’s Office plays an active role in assisting the CIRT. The law enforcement agency involved does not play an active role in the investigation. Once the investigation is complete, the CIRT presents their findings to the District Attorney.
Discovery/Records Unit - In criminal proceedings, defendants or their defense attorney have the right to obtain “Discovery” which means the reports, records, and evidence in the DA’s possession relating to the case With the Discovery information, the defendant can test the prosecution’s evidence and prepare their defense. In Colorado criminal cases, the right to Discovery is governed by Rule 16 of the Colorado Rules of Criminal Procedure. Any other requests for discovery or information contained in a criminal case must be submitted through an Open Records Request.
Restitution Unit - investigates all adult felony, misdemeanor, and traffic cases to determine and document the financial losses of crime victims so that the amount can be assessed against the defendant for repayment to the victim as part of their sentence. Restitution figures are prepared for prosecutor, defense, and court review. The collection of restitution is supervised by the State of Colorado.
Volunteers and Interns - Community volunteers in the Boulder District Attorney’s Office contribute in several areas: Victim/Witness Unit; Community Protection Division; County Court Division; and Restorative Justice. The Office also offers a limited number of competitive law clerk positions each semester for law school students, and internships for undergraduate students. Pre-Law internship
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application submittal for this fall is closed. Our volunteers were recently recognized with an award from the Boulder County Commissioners.
PROGRAM HIGHLIGHTS
FRESH START The Fresh Start program is an innovative program, believed to be the first of its type and design in Colorado, designed to give defendants who have active warrants on lower-level, non-violent offenses, an opportunity to come to the courthouse to either resolve their case or get it back on track, without the detrimental impact of an arrest. The goals of the program are to alleviate the stresses and barriers that warrants create for defendants, as well as the risks that contacting individuals with warrants have for law enforcement officers, and to ensure the fair and efficient administration of Justice by resolving outstanding cases. The program opens the Boulder Justice Center or the Longmont Courthouse on designated Saturdays twice per year; the courthouses are fully staffed with Judges, court staff, defense attorneys, immigration attorneys, interpreters, prosecutors and security personnel.
The Boulder event includes collaboration with the Boulder Municipal Court as well. As a result of the program (which was inaugurated in April 2019, with a second event in November of 2019) has resulted in the clearing of approximately 60 warrants, saving the County costs associated with the arrest and incarceration of those individuals and preventing the unnecessary arrest and detention of individuals whose cases can fairly and appropriately be addressed in a non-custodial setting this benefits the defendant, their families, their victims, and the community as a whole.
The program is also designed to give members of the immigrant community an opportunity to appear and resolve cases on a day when federal immigration officers (ICE) won't have foreknowledge of their presence, thus allowing better access to the justice system for all residents of Boulder County. This supports community safety and promotes justice by increasing the number of cases reaching resolution rather than sitting open or pending because of fear of immigration by defendants, victims, or witnesses.
Fresh Start requires a high level of collaboration with various stakeholders in the community both inside and outside the justice system. The success of the program is reliant on strong partnerships with and the willingness of our partners to provide staffing and support for weekend hours including: the Sheriff's office to provide security, the state judicial system (judges and clerks), defense and immigration attorneys, translation services, and the probation department. Additionally, community partners and volunteers assist to administer the program and to advertise the program to ensure the word gets out to the broad community and reaches our most vulnerable community members.
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MENTAL HEALTH DIVERSION PROGRAM (MHDP) The Mental Health Pre-File Diversion Program is designed to identify individuals who are accused of low-level criminal offenses and are struggling with mental health issues, and to divert them out of the criminal justice system. It is not uncommon for individuals facing mental health problems to get arrested on misdemeanor and petty offense charges such as trespassing, theft, criminal mischief or disorderly conduct. The goal of the new Mental Health Pre-File Diversion program is to keep these offenders out of jail, and instead connect them with the appropriate mental health and social service resources, which should also reduce future contact with the justice system. Defendants with eligible offenses are screened for mental health issues at the jail and if the case is referred to the MHDP Navigator for further assessment, evaluation, and care coordination for up to twelve months in lieu of prosecution.
OTHER BEHAVIORAL HEALTH PROGRAMS AND ACTIVITIES The Boulder DA’s Office actively partners and collaborates with other county agencies including Boulder County Community Justice Services (CJS), the Boulder County Jail, law enforcement, and Boulder County Public Health to help people suffering from mental health issues and substance use disorders to stay out jail, to connect them with appropriate care and interventions, and to improve outcomes of the criminal justice system by addressing underlying needs and reducing rates of re- offense. Early intervention and diversion programs, specialized supervision and re-entry tracks, and coordinated system care allow the jail and prosecution resources to be reserved for violent and high-risk offenses and defendants.
Members of the DA’s Office work closely with law enforcement and other partners to support our efforts to expand co-responder and law enforcement diversion programs. The Boulder DA’s Office is an active member of the Substance Use Advisory Group and many steering committees working towards a county “hub” model to centralize behavioral health screening, referral, and service navigation county-wide.
OUR COMMITMENT TO DIVERSITY, EQUITY, AND INCLUSIVITY Our office is committed to ensuring that the justice system is fair and equal for all, and this commitment expands across all aspects, roles, and staffing decisions of our Office. As part of that effort, we are committed to the recruitment, hiring, retention, and promotion of a diverse staff. We strive to create an inclusive environment that provides all employees an opportunity to advance their careers successfully. Our staff should reflect the community we serve, which results in a better office -- one that pursues and projects fair-mindedness to all those encountering the criminal justice system. With that goal in mind, our office launched several programs. More information: https://assets.bouldercounty.org/wp-content/uploads/2019/09/Our-Commitment.pdf.
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HOUSING AND HUMAN SERVICES
Boulder County Department of Housing and Human Services is committed to building a healthy, connected community that empowers people and strengthens families by confronting the root causes of crisis and instability. We believe in strengthening multiple generations through prevention-based integrated services: getting the right mix of supports– as early as possible– to each person who needs them. These efforts are guided by the Social Determinants of Health framework, which demonstrates the connectedness between the conditions in which people live, work, and play and their health risks and other outcomes.
BCDHHS is focused on investing in early childhood well-being and education, greatly expanding access to affordable and decent housing in our community and integrating data systems so we have a full picture of the needs of every neighbor who seeks our help. These priorities focus on prevention and early investment in community well-being, which are best achieved through strong collaboration with a diverse array of primary and behavioral healthcare agencies, safety net organizations and non-profits. Our 500-person integrated services delivery organization that is focused on supporting whole families and individuals through a Two-Generation, Social Determinants of Health approach. Over an average 12 months during typical times, BCDHHS serves more than 90,000 distinct clients with a wide range of wrap-around services, including food, housing, health coverage, childcare, safety, education and skill building, parenting supports and more.
2020 BUDGET SUMMARY Expenditures
2019 2020 Expenditure Type Adopted Adopted Personnel Services 34,060,327 35,162,192 Operating Expenses 29,329,592 29,875,074 Other Financing Uses 10,435,663 11,412,830 Total 73,825,582 76,450,096
Staffing
2019 2020 Full Time Equivalents 417.55 412.05 Total 417.55 412.05
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MISSION STATEMENT We are dedicated to supporting and sustaining healthy communities that strengthen individuals and families while promoting human dignity and hope for the future.
HHS DIVISIONS
COMMUNITY SUPPORT DIVISION The Community Support Division administers benefits eligibility and renewals for basic needs programs including:
• Health First Colorado (Colorado’s Medicaid Programs) • Food Assistance & (SNAP) • Financial Assistance • Child Care Assistance Program (CCAP) • Old Age Pension • Long Term Care • Colorado Works (Temporary Assistance for Needy Families, or TANF, and Work Supports) • Investigations and Recovery • Program Integrity (quality assurance and training)
FAMILY & CHILDREN SERVICES DIVISION The goal of the Family and Children Services division is to enhance in-home, early intervention, prevention and family-driven services including:
• Child Welfare • Foster Care & Adoption • Kinship Support Services
HOUSING DIVISION The Housing Division (Boulder County Housing Authority) provides quality, affordable housing for income qualifying families, the elderly and disabled throughout Boulder County. The division also includes the development and acquisition of properties for future affordable and below-market rate communities.
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CASE MANAGEMENT & COMMUNITY OUTREACH DIVISION The Case Management and Community Outreach Division helps Boulder County residents access public services that improve health, well-being, and self-sufficiency, including:
• Family Housing Services • Family Self Sufficiency • Housing and Community Education • Child Support Services • Resident Services (including education, case management, and supportive services to assist Boulder County residents on their path toward financial stability and self-sufficiency) • Community outreach and enrollment in benefit programs (including Healthy Communities and the Connect for Health Colorado Assistance Site) • PEAK statewide benefits eligibility and enrollment system • Integrated Case Management & Community Partnerships
FINANCE DIVISION The Finance Division focuses on the finance, accounting, and fiscal responsibility functions of the Boulder County Housing and Human Services Department. Goals for this division include:
• Overseeing purchasing and contracting processes • Developing and guiding budget processes • Aligning program services and outcomes with detailed and improved budgetary and program data • Evaluating current processes to ensure excellent customer service and common practices throughout the organization
BUSINESS OPERATIONS AND SYSTEMS SUPPORT DIVISION The Business Operations and Systems Support (BOSS) Division provides strategic business and operations leadership for Housing and Human Services and throughout the Boulder County community through the following activities:
• Implementing new technology to enable interoperability, promoting and supporting service delivery coordination for residents and providers across programs, agencies, geographies and domains • Assisting the department and the community with analysis, technology, and operations support to optimize business workflows and processes • Building interactive reporting tools that integrate program, financial, and outcomes data used for service planning, business optimization, and quality improvement • Enhancing the department’s capacity for content management
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IMPACT CARE MANAGEMENT DIVISION The IMPACT Care Management Division serves as the care management entity for the Boulder County Housing and Human Services Continuum of Human Services. This continuum spans prevention and early intervention supports to intensive clinical services and is focused on improving the quality, outcomes, and costs of services for individuals and families. IMPACT delivers strategic direction for the continuum by aligning with long-term, county-wide strategic visioning and initiatives, and by designing and implementing strategic processes for program development and implementation, utilization management, and performance-based contracting
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SERVICES
HEALTH COVERAGE Health insurance assistance is available to help clients get free or lower-cost health insurance. The Boulder County Assistance Site has health coverage guides to help residents get health insurance through the Connect for Health Colorado marketplace.
Healthy Kids and Adults helps families, children, and pregnant women enroll in Medicaid and CHP.
Medicare Savings Program (MSP) may help pay for Medicare Part A or Part B premiums. It can also help cover deductible, coinsurance, and copayments for people who have Medicare Part A, meet certain income limits, and who have limited resources.
FOOD ASSISTANCE The Supplemental Nutrition Assistance Program (SNAP) helps individuals and families buy food that is healthy and nutritious. The program uses an EBT Edge card (similar to a debit or ATM card) which is accepted at most grocery stores and other food suppliers, and some farmers markets. With the card, individuals and families can purchase foods such as vegetables, fruits, bread, cereals, meat, dairy products, and more. Benefit amounts depend on family size, income, and certain living expenses.
FAMILY & CHILDREN SERVICES Financial stress and child abuse and neglect are closely linked. One of the most important jobs our community has is to help alleviate those stresses and help create the conditions for strong families and communities where children are healthy, valued and thriving. Our Child Support Services team works with parents (both custodial and non-custodial) and guardians to help make sure children have money and medical supports from both parents. We offer wrap around supports to children and families that help prevent child abuse and neglect, reduce the need for foster care, and bring more stability to our community.
HOUSING Access to a safe and stable home is always crucial for all of us , and it is one of the most important supports a person or family can have. Stable housing can help improve health, success in school, and the strength of our community. In the communities in which we work, the Boulder County Housing Authority is a long-term partner. We are committed to transparency and public process in all we do, and we work to ensure our affordable housing developments are high quality and reflective of the communities in which they are built.
FINANCIAL ASSISTANCE For many people, an illness, an accident, or a job loss is all it takes to push them over a cliff into crisis. With the right help, families and individuals can find their own footing and create their own
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paths to a stable future. BCDHHS Financial Assistance programs can help clients pay bills and get back on their feet. Our financial assistance programs include:
• Colorado Works (Temporary Aid to Needy Families): the Temporary Assistance for Needy Families (TANF) program helps people become self-sufficient by strengthening the economic and social stability of families. This includes monthly cash benefits, help with emergency household costs and/or services such as counseling and job training. • Child Care Assistance Program (CCAP): CCAP provides financial assistance to eligible low- income families who need child care to support their efforts toward self-sufficiency. CCAP provides benefits for children from birth to age 12. • Health First Colorado (Colorado’s Medicaid Program): Health First Colorado provides health and dental coverage for low-income families including children, adults, pregnant women, people who are blind or disabled, and the elderly.
EDUCATION AND SKILLS BUILDING The Housing & Human Services Team’s mission is to provide our community with innovative (and fun!) educational opportunities to grow individuals and families toward a brighter future. Through free individual counseling and group workshops, we aim to help you build your skills, knowledge base, and confidence level to achieve the life you want, specifically in the areas of money management, housing and employment.
• Personal Finance Appointments: During hard times, paying a mortgage can be challenging and stressful. We can help clients make a plan to get back on track. A HUD-approved Housing & Financial Counselor will work with clients to develop a realistic spending plan to help them decide next steps. • Workforce Boulder County Workshops: Workshops are available on a variety of subjects, grouped under three topics: Personal Finance, Home Ownership Training and Career Development.
SERVICES FOR OLDER ADULTS Services for older adults are focused on helping people live independently and securely within their communities. Nearly 34,000 people in Boulder County are over the age of 65. We offer elders help with health coverage, long-term care, financial assistance, and many other stabilizing services. And we offer protective services for adults of all ages.
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LAND USE
The Boulder County Land Use Department actively promotes the preservation of the integrity of our landscape, conservation of natural resources for a sustainable future, and provision of safety and well-being of the citizens of Boulder County through the best in service, public policy, and process.
The Department provides development review, comprehensive planning, building permits, building inspections, mapping services, zoning enforcement, forest health and wildfire protection planning, and monitors legislative activity for unincorporated Boulder County.
2020 BUDGET SUMMARY Expenditures
2019 2020 Expenditure Type Adopted Adopted Personnel Services 3,816,554 5,276,494 Operating Expenses 631,118 717,698 Other Financing Uses 0 0 Total 4,447,672 5,994,192
Staffing
2019 2020 Full Time Equivalents 50.50 54.00 Total 50.50 54.00
MISSION STATEMENT We are committed to preservation of the integrity of our landscape, conservation of natural resources for a sustainable future, and provision of safety and well-being of the citizens of Boulder County through the best in service, public policy, and process.
DESCRIPTION OF SERVICES Building Safety & Inspection - Adoption and administration of the Boulder County Building Code including the issuing of Building Permits and providing building inspections. We work with 23
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independent Fire Protection Districts to assist with the adoption and administration of their Fire Codes. We assist with the administration of a wide variety of permits and processes of other County Agencies such as Public Health, Transportation, Floodplain, Zoning, and Wildfire Partners. We work to provide leadership both locally and nationally for sustainable and energy efficient construction practices. We strive to provide the best in public service while protecting the safety, health, and general welfare of the community within the built environment.
Code Compliance and Public Information - works with property owners in Boulder County to provide guidance to landowners and residents regarding the Boulder County Land Use Code. The work group meets with customers to clarify the Land Use Code, reviews building permits for compliance with the Code, and addresses complaints regarding violations of the Code. We support the implementation of the Boulder County Land Use Code through education, outreach, and compliance review for the residents of Boulder County.
Development Review - reviews the impacts of development proposals (single-family residences, additions, outbuildings, etc.) and uses in unincorporated Boulder County. The team meets with property owners and agents to educate them on Boulder County policies and outline the process, explain the review criteria, and then conducts the evaluation of each proposal. The team works with the Building Division to ultimately issue permits for approved projects. We support thoughtful and sensitive development in unincorporated Boulder County.
Long Range Planning and Policy - responsible for maintaining, implementing and assisting with interpretation of the Boulder County Comprehensive Plan (BCCP) and Land Use Code. The Team partners with municipalities on community-specific comprehensive plans and intergovernmental agreements aimed managing growth and development in the county and provides input and analytic support related to annexations and proposed development throughout the county. The Team collaborates with staff from other departments on projects related to resiliency, hazard mitigation and other topics, and represents Boulder County in the Denver Regional Council on Governments’ (DRCOG) activities related to regional growth management. The Wildfire Partners Program, the Historic Preservation Program and Transferrable Development Rights (TDR) Program are also part of the Team’s scope of activities. We are committed to preservation of the integrity of our landscape, conservation of natural resources for a sustainable future, and provision of safety and wellbeing of the citizens of Boulder County through the best in service, public policy, and process.
Systems - serves the needs of the Land Use Department, County, and the public by providing specialized expertise in spatial information and technology; developing innovative and creative processes; creating and maintaining accessible records; and supporting informed land use decision making.
Wildfire Mitigation -includes Wildfire Partners and the regulatory requirements in the county land use and building codes. Wildfire Partners serves as a national, model program for preparing homeowners for future wildfires. In addition to county funding, Wildfire Partners has received state
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and federal grants to expand its scope. With more than 1,800 participants (1/2019) and more joining every year, Wildfire Partners is a large, comprehensive program that includes on-site assessments, phone advising, financial assistance, inspections, certification, chipping events, education, marketing, and much more. The program uses Salesforce, a customer relationship management platform, and other tools and technologies to help administer the program. To promote forest sustainability through education and outreach with private landowners in the forested areas of Boulder County.
Historic Landmark Rehabilitation Grant Program - seeks to increase the quality of the county's historic landmarks by helping to restore, stabilize, and preserve these important resources. The Program provides funding for rehabilitation of Boulder County designated landmarks or contributing structures in landmark districts. Owners of such landmarked residential and non- residential properties are eligible to receive up to $10,000. Grant recipients must provide at least an equal amount of funds to match funds received from the County. To provide monetary support for the preservation of recognized historic structures in Boulder County
PROGRAM HIGHLIGHTS
FOREST HEALTH / COUNTY CHIPPING PROGRAM Boulder County’s Forest Health program promotes forest sustainability through outreach and education with private landowners. We believe working with individuals and communities to encourage healthy forests is important to making a positive impact on our natural ecosystems and helping landowners achieve their specific land management goals.
Boulder County is proud to announce its 27th year of financial assistance for community chipping events. For 2019, we have made significant changes to the program. Over the last five years, grant funding for Wildfire Partners allowed us to approve almost all the chipping applications that we received. Community organizations, homeowner associations, fire protection districts, towns, non- profit organizations, and individual community leaders in the mountains and foothills (unincorporated Boulder County and Jamestown, Lyons, Nederland and Ward) are eligible to apply.
BOULDER COUNTY COMPREHENSIVE PLAN The Boulder County Comprehensive Plan (BCCP) was developed to respond to the widely accepted principle that the myriad of future land use decisions affecting the county’s lands should be made in a coordinated and responsible manner. The Boulder County Comprehensive Plan philosophy is that:
• Growth should be channeled to municipalities. • Agricultural lands should be protected.
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• Preservation of our environmental and natural resources should be a high priority in making land use decisions.
WILDFIRE MITIGATION MILESTONE ACHIEVEMENT Wildfire Partners performed its 2000th wildfire mitigation assessment in Boulder County on Tuesday, August 20, 2019. Started in 2014, the Boulder County government program educates homeowners on how to protect their home and property against the threat of wildfire. The 2000th assessment occurred in Peaceful Valley, a rural foothills community along the Peak to Peak Highway in northern Boulder County. Residents of Boulder County living in the wildfire zone are eligible to apply for the program. Homeowners accepted into the program receive an on-site mitigation assessment with a wildfire mitigation specialist. The assessment covers everything from evaluating the exterior of a home to marking trees and vegetation for defensible space creation. This past spring, Wildfire Partners received a $1.2 million grant from the Federal Emergency Management Agency (FEMA), allowing the program to offer financial assistance for forestry work for 500 properties new to the program. Wildfire Partners has become a model program for the western U.S. and frequently gets requests from other communities for advice on starting similar programs.
AGRICULTURE OUTREACH The Board of County Commissioners authorized staff to pursue text amendments to the Boulder County Land Use Code related to agricultural uses and definitions on May 10, 2018. Primary areas of focus for the amendments included farm events, farm sales, structures to extend the growing season, and potential changes to Land Use review processes for producing farms. On Dec. 13, 2018, the Board of County Commissioners approved the amendments to the Land Use Code in docket DC-18-0003, effective Feb. 1, 2019. View the DC-18-0003 webpage for more information on the changes. The agricultural community has expressed to the county that they face a variety of significant challenges. Staff is working with the community to identify and address potential issues that will better position farmers and growers to succeed and thrive in Boulder County. In late 2017 a team of staff from Boulder County Land Use, Public Health, and Parks & Open Space departments and CSU Extension launched the Agricultural Outreach Project to identify topics and prioritize for updates to the Land Use Code and related regulations and programs. While staff accepted comments on a variety of issues specific to agricultural operations in Boulder County, the intent of the project was to identify current priorities for Land Use Code updates and related regulations and programs.
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PUBLIC HEALTH
The Boulder County Public Health vision is that Boulder County is a socially just, inclusive community where physical and mental health, social well-being, and the environment are valued, supported, and accessible to all. Under the direction of the Boulder County Boulder County Board of Health, public health staff, volunteers, and interns provide services in several divisions housed within three municipalities to address the diverse public health needs of our community. The following principles guide the organization’s actions to make significant and sustainable improvements to health in Boulder County:
• Use data and community input to identify factors that significantly impact equity, health, and quality of life. Employ evidence-based strategies and evaluation to inform decisions, assure quality, and demonstrate outcomes in policies and programs. • Initiate, enhance, and promote efforts to address the social determinants of health to ensure health equity for people in Boulder County. Support community capacity in leadership and organizing that demonstrates collective power to affect change and influence public health programming, policy, and systems change efforts. • Promote primary prevention and a population-based approach to maximize health impact at the broadest possible level, while intentionally targeting prevention resources toward populations that are experiencing inequities. • Collaborate across sectors to initiate and strengthen partnerships toward making a collective impact to ensure common goals, shared measurement, coordination of activities, and reduced duplication. • Clarify appropriate roles of Boulder County Public Health and our partners in the public health system. • Ensure that people in Boulder County are empowered and equipped to make informed decisions for adopting healthy behaviors. • Educate and influence policy makers so they can set policies that protect and enhance the health of individuals, families, communities, and the environment. • Implement strategies in a culturally and linguistically appropriate manner.
2020 BUDGET SUMMARY BCPH was segregated as a component unit of the county by resolution of the Boulder County Board of Commissioners and remains a legally separate entity. According to state statute, the Commissioners appoint the five-member BCPH governing board. In addition, the county appropriates significant operating funds to BCPH resulting in BCPH being fiscally dependent on the county and creating a financial benefit or burden relationship. Accordingly, BCPH is a discrete component unit within the county’s financial reporting entity. All county funding for BCPH is included in the Board of County Commissioners’ adopted budget and managed by the Office of Financial Management.
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MISSION STATEMENT The mission of the public health department is to address social, economic, and environmental conditions in Boulder County to ensure that all people have the opportunity for a healthy life.
DESCRIPTION OF SERVICES Monitor the health status of the population and the environment and identify and respond to community health problems.
Communicable Disease and Emergency Management - prevent and control the spread of communicable disease. Staff works with medical providers, hospitals, and laboratories to detect and report cases of significant infectious disease, investigate the circumstances of each case, provide pertinent information to families and communities, recommend and implement measures to control the spread of disease, and provide infection-control training to community agencies and organizations. The Emergency Management Program protects Boulder County residents from adverse consequences of both unintentional (flood, wildfire) and intentional (bioterrorism) events.
Community Health - promote positive health behaviors and mobilize community partnerships to solve identified health problems. The division promotes preventive services, assures access, and provides linkages to personal health services related to reducing and preventing substance abuse, promoting healthy parenting practices among teen parent families, increasing healthy behaviors and decreasing risky behaviors among lesbian, gay, bisexual, transgender, intersex, and questioning (LGBTIQ) youth through support, advocacy, and education, and reducing tobacco use by youth and adults.
Environmental Health - promote positive environmental practices. The division provides services to help ensure a safe, clean, and healthy environment including monitoring air quality; inspecting body art facilities; ensuring business sustainability, food safety, vector control, and water quality. The division also develops policies and enforces laws and regulations that protect the health of the public and the environment.
Family Health - promote the healthy development of children within stable and nurturing families. This includes working actively with local health care providers and human service agencies to assure that children and families have access to health care and needed social support.
PROGRAM HIGHLIGHTS
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ORAL CULTURE LEARNER PROJECT The Boulder County Public Health Food Safety Program was awarded a five-year $350,000 grant to help reduce foodborne illness risks in retail food establishments by creating a culturally and linguistically appropriate training for Spanish-speaking staff to help restaurant staff reduce foodborne illness risks. Staff explored the idea of different learning styles and learned that people who learn through an oral culture need to have a more hands-on training experience taught by someone they trust. In response, Boulder County Public Health developed a hands-on training using images and video rather than words, delivered by culturally competent staff at the restaurants. Staff then recruited 19 facilities to participate in the training and tracked their progress over the next four years. The program evaluation focused on employee knowledge retention and inspection performance. The average pre-training test score was 64% correct whereas the average post-training test score was 94% correct. Inspection scores were also measured – a score of zero means no violations were observed. The average pre-training inspection score was 78. The average score six months after training was 29; 24 after 12-18 months; 13 after 24-36 months; and 13 after 36-48 months post-training.
The oral culture learner project has been inclusive of our community, specifically related to the ethnic and culture needs with our restaurant community. The trainings have been very well received and appreciated by the restaurant staff; they feel valued and the training has highlighted how important their jobs are to help prevent disease. Trainings have since been developed and presented in English, Spanish, and Chinese. The target audience is often people with low incomes and inadequate health benefits who rarely receive medical leave from their employers which can lead to people coming to work sick. Our project has helped us engage with facilities that have performed poorly and helped them achieve success rather than regulating them into compliance. These efforts are groundbreaking, and details have been sought by public health peers to replicate.
PUBLIC HEALTH COUNTY ACCELA DATABASE PROJECT In 2019, the Boulder County Public Health Water Quality program developed and implemented an Accela database for tracking all onsite wastewater treatment systems (OWTS – aka: septic) in Boulder County. The project was initiated to create better collaboration with Land Use and Transportation (now known as Community Planning and Development) departments when working on simultaneous or reliant processes. The system improves data tracking and permitting operations and moves toward a paperless approach to permitting with online applications – eliminating almost 700 vehicle trips to the Public Health office! Additionally, the program creates a better experience for residents through the online portal to easily track permits or research history of OWTS on a property. The product is now being shared statewide – and likely to be shared across the country – as more environmental health programs adopt Accela as their database platform.
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PARKS & OPEN SPACE
The idea of county open space was initiated in the mid-1960s by Boulder County citizens who were interested in parks and recreation needs of the unincorporated area and in “preserving open space land in the face of rapid county development.” In 1968, the Board of County Commissioners appointed an official citizens group— the Parks & Open Space Advisory Committee—to help formulate a plan for preserving open space. The Parks & Open Space department was created in 1975. Three years later, the Boulder County Comprehensive Plan was adopted and included goals and policies for preserving open space, protecting environmental resources (both natural and cultural), and developing a countywide trail system. The plan continues to guide the management of county open space today. The department currently protects and manages over 105,000 acres of agricultural land, wildlife habitat, riparian areas, and 120 miles of trails. Staff is heavily focused on stewarding the land and waters, and continuing to involve the public in processes that determine how the land should be used: building trails and facilities for the public to enjoy, managing noxious weeds and keeping land agriculturally productive, restoring wetlands and prairie ecosystems, monitoring wildlife and soil health, and providing public education programs and volunteer opportunities. In addition, the department administers a highly regarded Youth Corps program, operates the Boulder County Fairgrounds for community events, and provides the local home for CSU’s Boulder County Extension office.
2020 BUDGET SUMMARY Expenditures
2019 2020 Expenditure Type Adopted Adopted Personnel Services 11,941,710 15,544,316 Operating Expenses 29,558,845 27,391,021 Other Financing Uses 177,594 177,594 Total 41,678,149 43,112,931
Staffing
2019 2020 Full Time Equivalents 140.93 142.98 Total 140.93 142.98
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MISSION STATEMENT To conserve natural, cultural, and agricultural resources and provide public uses that reflect sound resource management and community values.
GOALS
• To preserve rural lands and buffers. • To preserve and restore natural resources for the benefit of the environment and the public. • To provide public outreach, partnerships, and volunteer opportunities to increase awareness and appreciation of Boulder County’s open space. • To protect, restore, and interpret cultural resources for the education and enjoyment of current and future generations. • To provide quality recreational experiences while protecting open space resources. • To promote and provide for sustainable agriculture in Boulder County for the natural, cultural, and economic values it provides. • To develop human resources potential, employ sustainable and sound business practices, and pursue technological advancements.
STRATEGIC VISION Boulder County Parks & Open Space Department has identified nine goals for their 2020 strategic vision:
• Complete Flood Recovery • Improve Public Access to Lands and Information • Protect and Restore Habitat & Species • Acquire Significant Properties • Plan for Demographic Shifts • Foster Dynamic Agriculture • Adapt to Climate Change • Care for Cultural Assets • Engage Volunteers in Stewardship
OPEN SPACE FUNDING Open space acquisitions are funded from three primary sources: property tax (the general fund), county open space sales and use tax, and state lottery.
Property taxes: Property tax funds, subject to annual appropriation by the Board of Commissioners, are currently budgeted for operations, maintenance, and trail construction. Until passage of the first open space sales and use tax in 1993, this source provided 90% of the total funds available for open space purchases.
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Open Space Sales and Use Tax: The county open space sales and use tax is 0.475% resulting from seven successful ballot initiatives, 1993 to 2016.
Lottery Funds: The state distributes a portion of net lottery proceeds to parks, open space, and wildlife habitat purposes to local governments and recreation districts based on population. Boulder County’s share is approximately $400,000 per year. The remainder is distributed competitively through Great Outdoors Colorado grants. Grants, including those from Great Outdoors Colorado, the Land and Water Conservation Fund, and the Federal Farmland Protection Program are occasional funding sources for the department.
PARKS & OPEN SPACE IMPROVEMENT PROJECTS Boulder County annually approves a five-year Parks & Open Space Improvement Projects (POSIP) plan and budget for the POS Department. With a budget of $775,000 divided among six categories, the plan helps prioritize improvements on open space and engage the public prior to implementation of new facilities. The plan also provides a structure for seeking partnerships and grant funds to help leverage the department’s budget. The six project categories are as follows:
• Agriculture • Ecosystems • Forestry • Historic Preservation • Public Education • Recreation & Facilities
SERVICE AREAS
• Parks, Trails, and Amenities • Agricultural Lands on Open Space • Outdoor Activities & Events • Museums and Culturally Historic Sites • Volunteer Opportunities • Youth Programs • Resource Planning and Public Engagement • Mapping and GIS Resources
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SHERIFF
The Sheriff is a constitutional office with over 30 statutory duties. The Sheriff’s Office is led by the elected sheriff who serves the community in four-year terms. Public safety services are provided to satisfy statutory requirements and the needs of the communities we serve. Sheriff’s Office staff provide direct service to the unincorporated areas of Boulder County, and services by contract to several municipalities. The Sheriff’s Office works cooperatively with other public safety agencies in Boulder County to provide a high level of service and safety.
The Boulder County Communications Center provides law, fire, and medical dispatch as well as answering both 9-1-1 and non-emergency calls for unincorporated Boulder County, Erie, Lafayette, Louisville, Lyons, Nederland, Superior, and Ward.
The sheriff is the chief law enforcement officer for the county with statutory duties to keep the peace, enforce state and county laws, manage the Boulder County Jail, coordinate emergency search and rescue events, serve civil process and conduct evictions, fire warden duties, county courthouse security, and community assistance through the Victim Assistance Program.
The Boulder County Sheriff’s Office is managed by Sheriff Joe Pelle, who is assisted by a team of Division Chiefs and supervisors responsible for the day to day management of the following divisions: Administration, Boulder County Jail, Office of Emergency Management, Operations Division, and Support Services.
2020 BUDGET SUMMARY Expenditures
2019 2020 Expenditure Type Adopted Adopted Personnel Services 32,958,234 46,333,090 Operating Expenses 14,362,609 8,596,285 Other Financing Uses 0 0 Total 47,320,843 54,929,375
Staffing
2019 2020 Full Time Equivalents 405.10 427.30 Total 405.10 427.30
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MISSION STATEMENT We provide efficient, effective, public safety services to the residents and visitors of Boulder County. We deliver these services with character, competence, and open communication.
DEPARTMENT VALUES:
• We value human life. • We value the Constitutions of the United States, and the State of Colorado. • We value the system of laws that govern us. • We value the communities we serve. We believe the purpose of our organization is to serve our communities, keep the peace, keep them safe, and work with them to solve problems. • We value the person. We value the diversity among all individuals. We will treat everyone with courtesy, respect and dignity. • We value organizational excellence. We value an environment in which individuals strive as a team for superior professional performance focused on achieving our organizational mission and goals. • We value the strength of personal character in our employees. We value open, honest communicators who display high moral and ethical conduct, integrity, adaptability and sound judgement.
DESCRIPTION OF SERVICES Administration - The mission of the Administration Division of the Boulder County Sheriff’s Office is to keep and preserve the peace in the county, enforce provisions of county ordinances, coordinate Emergency Services, maintain the Boulder County Jail, provide overall direction, review operations, and oversee financial planning and budget management. While these duties are shared throughout the Office, the Sheriff, as chief administrator and elected official, is ultimately responsible. The Sheriff’s philosophy is one of communication and cooperation amongst members of the Sheriff’s Office and other entities within the criminal justice system. Departmental issues, along with issues of concern to the community, are of high priority and dealt with in that manner. In overview of duties and issues of concern, the Sheriff is assisted by an Administrative Assistant and an Executive Staff comprised of Division Chiefs.
Boulder County Jail - As part of the mission statement that every inmate will leave the facility in better condition than they entered, the jail offers various programs designed to help inmates. These include GED testing, religious programs, and yoga. Find visitation times and requirements, or an inmate’s bond definition. See who has been arrested in our daily booking reports, and the names of those still in jail in our listing reports
Alternative Sentencing - A non-residential alternative jail sentence, which allows participants to stay at home and report daily to a Day Reporting Center, if they meet all of the Day Reporting Center (DRC) selection criteria. The Day Reporting Centers include Longmont Community Transition Center and Boulder Community Transition Center. The DRC includes monitoring, treatment,
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employment and daily contacts. Participants must submit written schedules on a daily and weekly basis. Participants must pay their own fees on a weekly basis. Eligible participants will submit to daily breathalyzers and random urinalysis. The program is viewed as providing close supervision, case management, and treatment in a manner that keeps offenders employed
Inmate Worker Program – inmates that are sentenced or non-sentenced that meet certain requirements serve as Community or Inmate Workers in jobs inside or outside of jail and earn compensation.
Office of Emergency Management - plans, coordinates and supports a wide-range of activities that help prepare for, respond to, and recover from disasters and large-scale emergencies, while also reducing vulnerabilities to hazards.
Operations – the component of the Sheriff’s Office that encompasses the Sections of the organization with which the public is most likely to have contact: Patrol and Detectives. The Division also performs a number of other functions including coordinating emergency search and rescue events, serving civil process and conducting evictions, coordinating the response to wild land forest fires, providing Animal Control services, and providing assistance to the community through the Victim Assistance Program and Restorative Justice and Community Assistance Mediation Program (C.A.M.P.) programs. Additionally, the Sheriff’s Office provides law enforcement services by contract to the Towns of Superior and Lyons, acting, in effect, as their municipal police department.
Support Services - responsible for providing a variety of services to Sheriff’s Office personnel, and to the general public. The division consists of three sections including Communications, Records, and Sheriff’s Computer Support.
• Boulder County Communications (BCC) is a primary Public Safety Answering Point (PSAP) in Boulder County. BCC provides law, fire, and medical dispatch as well as answering both 9-1-1 and non-emergency calls for a considerable amount of Boulder County. This area includes unincorporated Boulder County, Erie, Lafayette, Louisville, Lyons, Nederland, Superior, and Ward. Our staff provides primary dispatch services to 6 Law Enforcement agencies and 26 different Fire, EMS and Rescue organizations. • The Records Section manages all internal public safety records for the Boulder County Sheriff’s Office and all external records requests coming into the Office by other agencies and by the public. • Sheriff’s Computer Support (SCS) assists in providing data processing systems and services to the Boulder County Sheriff’s Office and the Boulder County Criminal Justice community. The SCS supports the entire Sheriff’s Office with Records Management System (RMS) and Jail Management System (JMS). The SCS oversees several the Sheriff’s Office networked personal computers on a countywide Local Area Network. The group also maintains the Mobile Data Computers (MDC’s) that are used by patrol deputies in the field that augment dispatch services provided by Communications
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PROGRAM HIGHLIGHTS
OFFENDER MANAGEMENT PROGRAM The Commissioners agreed to place Item 1A on the Fall election ballot in 2018. The measure would extend an expiring county sales tax for five years and generate money to build an alternative sentencing facility and do some extensive remodeling and additions to the old jail. The ballot item passed by 75% on election night, and will generate approx. $50 million from 2020-2024 into the Offender Management Fund. This will give our jail and alternative sentence facilities some badly needed upgrades in Boulder and Longmont. This will also help fund administrative and employee space in the Jail. The medical and mental health units will have more space to work as both needs have grown. We are going to remodel interior of old jail and rebuild the Courthouse to be able to accommodate extra from for people making first appearance and family and community members. We will also build new intake center to have it separate from transport and exit services.
JAIL SOLUTION STAFFING RELIEF We had some good staffing increases funded through various means. We added a new deputy to the Town of Superior by contract. We added a new deputy to the Town of Nederland for nighttime coverage by contract. The St. Vrain Valley School District added a new School Resource Officer by contract. And we added five positions to our jail staffing, 4 sergeants and a Community Justice Programs Coordinator. Our detective unit was increased by one position as well. In addition to these sworn positions, we were able to hire a Quartermaster to take over our central supply program, and a technician to help with our body worn camera storage, retention, and discovery process. The continued addition of jail staffing over the past three years has begun to help reduce our overtime usage at the jail.
RECREATIONAL SPORT SHOOTING PARTNERSHIP The purpose of the Northern Front Range Recreational Sport Shooting Management Partnership is to develop a landscape-level, multi-jurisdictional strategy to provide safe, responsible, and accessible recreational sport shooting opportunities while addressing conflicts near residential areas and with other users across the northern Colorado Front Range.
The first major outcome of the work has been the Forest Service amending the Forest Plan to address dispersed recreational sport shooting and identify areas that are unsuitable for sport shooting and therefore should be closed. However, as per the terms of the amendment, these lands will not be closed until replacement shooting opportunities at developed shooting ranges become available to the public in each county. Nearly 80,000 acres in Boulder County have been identified as unsuitable for continued recreational shooting access. This will increase safety of recreationists and property owners, as well as provide environmental benefits.
Two shooting ranges are required to be built for the areas identified in Boulder County to be closed, one in the south and one in the north of the county. Currently, the Boulder Rifle Club has
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submitted an application to Community Planning & Permitting to expand its private operation to include a public range. The county continues to explore range sites for the northern part of Boulder County. The Forest Service has a site in Clear Creek County that will completed in 2021. Gilpin County is actively exploring possible sites.
This option has become a model for other communities across the country. It’s a balanced approach. We were pleasantly surprised to learn at community outreach meetings that shooters were eager to have public ranges built because they did not feel safe in the forests because they also did not know if the other people shooting were doing so safely. There are currently no public ranges in Boulder County.
From the onset, the Boulder County Commissioners and staff understood that with this kind of issue working as a collaborative across political boundaries was the only way to successfully attempt to solve this challenge. Michelle Krezek spearheaded the formation of the collaborative and successfully recruited the other key partners: Forest Service, Colorado Parks & Wildlife, County Commissioners from Boulder, Gilpin, Clear Creek, and Larimer. The Commissioners committed staff resources to the partnership in the form of Garry Sanfaçon as project coordinator and Gabi Boerkircher as communications coordinator. The Partnership began meeting monthly in January 2013 and Commissioner Gardner attended nearly every meeting. This consistent leadership and commitment of time enabled the Partnership to learn about the issue, get to know each other, and build trust.
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SURVEYOR
This office is responsible for the surveying of county land parcels and boundaries. Major services include checking new subdivision plats for compliance with State Laws and re-monumenting of controlling corners. The Surveyor works closely the Land Use Department and provides copies of Federal Survey Notes of all Federal surveys to the County Clerk’s office for public use.
The surveyor is elected to a four-year term. Per Colorado’s Constitution and Revised Statutes, the County Surveyor is an elected official who is currently licensed as a Professional Land Surveyor in the State of Colorado. Licensure of Professional Land Surveyors is overseen by the State Board of Licensure for Architects, Professional Engineers and Professional Land Surveyors.
RESPONSIBILITIES The Professional Surveyor roles and responsibilities are to:
• Review your deed along with other evidence and render a professional opinion as to the locations and any conflicts of the boundaries of your land. • Set monuments at your property corners and mark them so they can be easily found and identified. • Keep an accurate record of all services performed and measurements obtained. • Identify and advise you of any apparent defect in your land description or evidence of conflict of ownership and/or use. • Prepare a plat or map of your property indicating boundary measurements, the monuments found and placed, and the calculated area. Provide the client with copies of these maps bearing the Professional Land Surveyor’s signature and seal. • Copies of these maps will also be filed in the County Records where the land is located. This will ensure that the plat or map is available for public inspection. • In addition, a Professional Land Surveyor is qualified to: • Create a property description for all new parcels or any existing parcels that may have a defect. • Appear in court as an expert witness concerning real property ownership, location, or use. • Assist you in the planning and layout of the Lots, Blocks, Streets, Easements, etc. in a new subdivision.
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2020 BUDGET SUMMARY Expenditures
2019 2020 Expenditure Type Adopted Adopted Personnel Services 7,591 10,270 Operating Expenses 17,500 17,500 Other Financing Uses 0 0 Total 25,091 27,770
Staffing
2019 2020 Full Time Equivalents 1.00 1.00 Total 1.00 1.00
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TRANSPORTATION
The Transportation Department oversees development of road, trail, and transit plans, programs, and projects based on planning efforts both internal and with project partners. The department works to ensure safe, sustainable, cost-effective and efficient mobility and flood plain management, both within Boulder County and along regional transportation corridors. The Transportation Department is made up of six divisions: Administration, Engineering, Fleet Services, Multi-Modal (Bus, Bike, Walk), Planning and Road Maintenance.
2020 BUDGET SUMMARY
Expenditures
2019 2020 Expenditure Type Adopted Adopted Personnel Services 11,124,707 12,986,729 Operating Expenses 33,870,676 29,603,422 Other Financing Uses 33,328 59,686 Total 45,028,711 42,649,837
Staffing
2019 2020 Full Time Equivalents 125.00 119.60 Total 125.00 119.60
MISSION STATEMENT Boulder County Transportation Department is committed to providing excellent service and a safe work and roadway environment. We provide a reliable network of roadways, bikeways, trails and transit service to the citizens of Boulder County while ensuring the health, safety and welfare of the public. We coordinate, provide and maintain a high quality, safe and multi-modal transportation network and related services, in a responsive manner, within budget, on schedule and resulting in high customer satisfaction.
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DESCRIPTION OF SERVICES
• Design and construction of all county transportation projects that include (but are not limited to) – paving, bridge construction, bikeways, shoulders, regional trails, drainage structures • Maintaining safe and clean roads through dust control, paving, asphalt and gravel, road grading, culvert installation, road signs, snow plowing and removal, and tree and brush removal • Managing the county’s fleet of vehicles and machinery and performing maintenance and repairs • Purchasing county vehicles and equipment
PROGRAM HIGHLIGHTS: TRANSPORTATION MASTER PLAN Boulder County is updating its Transportation Master Plan (TMP). The TMP guides the development of and investment in Boulder County’s multimodal transportation system. The TMP updates are the first since the TMP was developed in 2012 and will include new or trending transportation-related technology, changes in demographics, land use, travel patterns, opportunities for infrastructure and economic resiliency, and funding challenges and opportunities.
The TMP includes five key strategies that are based on the vision and goals from the Boulder County Comprehensive Plan:
Strategy 1: Develop a Multimodal Transportation System
Strategy 2: Create the Complete Trip
Strategy 3: Invest in Key Transportation Corridors
Strategy 4: Increase Accessibility
Strategy 5: Enhance Mountain Area Connections
The TMP update addresses the five key strategies, including completed projects, updated travel patterns, and project cost estimates. In addition, we will also take a deeper look at:
Performance Metrics – Identify key performance metrics, including how performance could be measured, pros/cons of using performance metrics, and implementation actions that are most likely to achieve the desired results.
Safety Improvement – Incorporate analysis from crash data (Boulder County report); identify problem areas, typical types of problems, identify recommended strategies based on national and international best-practices, and include a high-level analysis of the trade-offs that result from their implementation (i.e., travel time, construction costs).
Low-Stress Bicycle-Pedestrian Access -- Identify “low stress” evaluation criteria and evaluate the bicycle/pedestrian network by applying it. Identify corridors where bicycle facilities are needed
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to complete a low-stress bicycle network. Include recommendations and best practices for specific facility types in a rural/suburban context. Update TMP maps to reflect existing and planned low- stress facilities and other bicycle facilities for final document.
Family & School Transportation Needs – Identify transportation needs/challenges related to families and schools.
Affordable Living – Complete an analysis of the combined cost of housing and transportation for residents of Boulder County.
Technology – Identify transportation-related trends such as ride-hailing, dock-less bicycle and scooter providers, autonomous vehicles, electric bicycles and the anticipated level of adoption in the future. Incorporate data from the Mobility Choice Blueprint study that are relevant to Boulder County.
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TREASURER
The Treasurer’s Office is responsible for the collection and distribution of taxes and for making investments on behalf of the county. In addition to collecting property taxes for the county, the office collects property taxes for 110 taxing authorities including school districts, fire districts, water boards, and cities. The Treasurer’s Office collects taxes for real property, mobile homes, and business personal property (business equipment). The Treasurer’s Office also maintains fund accounts for all county departments, pays county warrants, and invests funds. Over $30 million of the county’s investments are local.
2020 BUDGET SUMMARY Expenditures
2019 2020 Expenditure Type Adopted Adopted Personnel Services 838,867 1,221,050 Operating Expenses 209,492 312,492 Other Financing Uses 0 0 Total 1,048,359 1,533,542
Staffing
2019 2020 Full Time Equivalents 11.00 12.00 Total 11.00 12.00
DESCRIPTION OF SERVICES Property Taxes – A central source of revenue, these taxes are paid in our office, by mail, online, or over the phone. Instructions for each of these payment methods are provided on the back of your property tax notice. Our office bills property taxes, collects property taxes, invests money, and disburses property tax revenue to the authorities it collects for.
Senior Tax Deferral Program - The senior tax deferral program is offered by the State of Colorado. It allows you to postpone tax payments on your primary residence until you sell your property, or your estate is settled after your death. Interest is applied to the amount you defer. Each year, you can defer either the whole amount of your taxes, or half your taxes. The Boulder County Treasurer’s
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Office collects the information and sends it to the State of Colorado, which manages the program, determines eligibility, and notifies the county treasurers who has been approved or disapproved
Tax Lien Sale - Once a year, real properties with unpaid taxes are subject to having a tax lien placed on the property. An annual sale on these properties is held.
PROGRAM HIGHLIGHTS
PUBLIC EDUCATION AND OUTREACH The Treasurer’s Office, working closely with the Assessor’s Office and other resources throughout the County, initiated public education and outreach events regarding property types, property taxes and programs to assist property owners in Boulder County. The first of these efforts was a series of open houses for property owners qualifying for senior tax assistance programs. Another component of the program was outreach to business organizations and to help educate their members about the Business Personal Property tax, which is tax on business equipment. The Treasurer’s Office worked with businesses responsible for the tax to help them understand the process to declare taxable items. The newest piece of this public service campaign is broader public engagement and education to help citizens understand their tax bill.
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REFERENCES
“Longs Peak at Sunrise” by Joe Newman licensed under CC BY-NC-SA 2.0
BOULDER COUNTY 2020 BUDGET
REFERENCE SECTION
GLOSSARY
Abatements - The refund of previously paid property taxes due to over-valuation of property. Accounting Period - A period at the end of which and for which financial statements are prepared. Accrual Basis - The basis of accounting under which transactions are recognized when they occur, regardless of the timing of related cash flows. Adopted Budget - Required by Colorado Local Government Budget Law. The budget is an annual financial plan for County operations showing all expected revenues and expenditures to be in balance. Refers to the budget amounts as originally approved by the Board of County Commissioners at the beginning of the year. Agency - A major department or office of the County government (Example: Administrative Services). Agency Fund – a fiduciary fund used by Boulder County Treasurer’s Office for taxing agencies. Allocations - Distribution of costs. Amended Budget - Budget which includes changes to the adopted budget that are approved by the Board of County Commissioners. Also referred to as the Current Budget. Amendment 1 - Approved by the electorate in the November 1992 election, this amendment is known as the Taxpayers Bill Of Rights (TABOR). This is a revenue and expenditure limiting amendment to the Colorado constitution. The limit is determined by whichever is more restrictive to the growth of government. Appropriation - Legal authorization granted by the Board of County Commissioners to make expenditures as specified in the appropriating resolution. The County appropriated dollars by agency for personal services and operating expenses within the General Fund and by Fund for the remaining funds. ARC – Addiction Recovery Center (Boulder County Mental Health Partners). Assessed Valuation - Total valuation established by the County Assessor on real and personal property within the County which is used as a basis for levying taxes. Assets - Property owned or held which has monetary value. Audit - The examination of documents, records, reports, systems of internal control, accounting and financial procedures by an independent accounting firm. Base Budget - A guaranteed minimum funding level used as starting point during budgeting. BCPH – Boulder County Public Health. BCBS - Boulder County Building Services. BCPOS – Boulder County Parks and Open Space. Benefits - Includes medical & dental insurance, FICA, life insurance, long term disability, workers
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compensation, retirement, and unemployment. Board of County Commissioners - In Boulder County this is a three member group of publicly elected officials. They are the main policy makers and financial stewards of the County. They serve four year terms with two elected in one general election and one in the next general election (which is every two years). BOCC - Board of County Commissioners. Bond - A financial instrument issued by a government or company promising to pay back with a previously determined interest rate at a specified date or dates in the future, the amount of money (principal) borrowed. Bonded Debt - The portion of indebtedness represented by outstanding bonds. Budget - A plan of financial operation estimating the amount of expenditures and revenues during a given period. Budget Document - The instrument used by the budget-making authority to present a comprehensive financial program to the appropriating body. Budget Hearing - A publicly held meeting between the Board of County Commissioners and an Office or Department in which the requestor's budget is discussed. Budget Work Session - A publicly held meeting where the county budget for the new calendar and fiscal year is decided by the Board of County Commissioners. CAFR - Comprehensive Annual Financial Report. CAP - Community Action Program. Capital Expenditures - Expenditures resulting in the acquisition of or addition to the County's capital assets and/or the construction of facilities, roads and bridges, and land acquisition. Capital Expenditure Projects Fund - Those costs designated in a separate fund of the same name related to construction of new or the improvement of existing county owned buildings. Capital Outlay - Those purchases of $5,000 or more which become new capital assets of the County. Those capital outlay purchases for organizations within the General Fund are budgeted in the Capital Outlay account under the Administrative Services Agency. CDBG-DR - Community Development Block Grant – Disaster Recovery. CDOT - Colorado Department of Transportation. CDPHE – Colorado Department of Public Health and Environment. CEF - Capital Expenditure Fund. Charges For Services - A revenue category consisting of revenues collecting by County agencies for services such as Motor Vehicle Fees, Clerk Recording Fees, Telecommunications. CIP - Capital Improvement Program. (ie: Open Space, Transportation) CITF – Capital Improvement Trust Fund CJS - Community Justice Services. Colorado Local Government Budget Law - All local governments are required to conform to the
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budget regulations of Title 29, Article 1, Part 1 of the Colorado Revised Statutes which define the legal requirements for budget format and content. It covers budget hearing and adoption; appropriation resolution; filing the budget; and changing the budget. Comprehensive Plan - A Land Use document that ties together development plans of Boulder County. COI - Cost of Issuance (debt). COPs - Certificates of Participation. Certificates of Participation (COPs) are a kind of municipal debt which can be contracted by cities/counties without voter approval. Courts have ruled that, because of their structure, COPs do not constitute long-term obligations of the issuing authority, and are therefore exempt from state and local laws that require voter approval of long-term debt. Cost Allocation Plan - Identification, accumulation, and distribution of indirect costs (support services such as Finance, Human Resources) which provide services to a direct cost center such as Social Services. Cost Center - Subdivision of an agency parent starting in 1998 with the conversion to Oracle account codes. Example: Finance is a cost center included in the Administrative Services Department. CPI-U - Consumer Price Index for All Urban Consumers. CRS - Colorado Revised Statutes. CSFS – Colorado State Forest Service CSU - Colorado State University. CTEPS - Countywide Transit Education & Pass Support Program. A program partially funded through a Federal grant to encourage use of transit throughout the County by providing support and incentives for new companies and neighborhoods to purchase the RTD Ecopass. Decision Package - List of requested items for the coming year's budget that may or may not be recommended for Board of County Commissioners' consideration in making final funding decisions. Debt - An obligation resulting from the borrowing of money or from the purchasing of goods and services. Deferred Revenue - Resource inflows that do not yet meet the criteria for revenue recognition. Department Head - Appointed by the BOCC to manage a department and serves at the pleasure of the Board. DHHS - Department of Housing and Human Services. DOLA - Department of Local Affairs (Colorado). DRCOG - Denver Regional Council of Governments. DSFDA - Debt Service Forward Delivery Agreement. EEOC – Equal Employment Opportunity Commission. EFAA – Emergency Family Assistance Association. Elected Official - Elected by citizens to manage a County office.
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EODH – Elected Officials and Department Heads. Emergency - An emergency is defined as an a) Act of God; b) Public Enemy; and c) Something which could not have been reasonably foreseen at the time of the adoption in the budget. For the purpose of TABOR this is further restricted to exclude economic conditions, or revenue shortfalls. Encumbrance - Obligations in the form of purchase orders, contracts, or salary commitments. Expenditure - An actual payment made by the County for goods or services. FASTER Initiative (Funding Advancements for Surface Transportation and Economic Recovery) - A state bill that calls for collecting $250 million a year in revenue, mostly from vehicle registration fees, specifically for road infrastructure improvements. FEMA - Federal Emergency Management Agency. FHWA - Federal Highway Administration. Fiscal Year - Twelve-month period to which the annual budget applies. Boulder County's fiscal year is January 1 through December 31. Fixed Asset - As required by the State of Colorado, all items that are of a permanent nature and valued at $5,000 or more should be recorded as a fixed asset of the County. Fixed Charges - This is a basic classification by object for charges that are mainly fixed from period to period and cannot be classified under another object. Forest Health - A long-term strategy to address concerns from a broad perspective on how best to manage forest resources. This is a joint effort between the Land Use and Parks and Open Space Departments and the Sheriff’s Office. Forfeits - Fees levied by the Assessor for late tax filing penalties. Fringe Benefits - County-funded benefits for employees including social security, PERA, group health, life, and dental insurance, long term disability insurance, unemployment insurance, and worker's compensation. FRPIC - Flood Rebuilding & Permit Information Center (Boulder). FTE - Full Time Equivalent. An employee position is converted to decimal equivalent value. Numeric equivalent of one person occupying one employment position for one year. Example: 0.50 FTE is equal to a half time position. Function - The divisions of services provided by the County. These related activities are aimed at accomplishing a major service or regulatory program. The six functions of the Boulder County budget are: Public Safety/Judicial, General Government, Transportation/Capital Building Projects, Health & Human Services/Economic Development, Conservation/Sustainability, and Debt Service. Fund - Fiscal and accounting entity with self-balancing set of accounts which are segregated usually by financial resources or other special regulations, restrictions, or limitations. Fund Balance - Fund equity of governmental funds. Fund balance is accumulated when revenues exceed expenditures and is decreased when revenues are less than expenditures. GAAP - Generally Accepted Accounting Principles. Uniform minimum standards and guidelines for financial accounting and reporting, and encompasses the conventions, rules, and procedures necessary to define accepted accounting practices.
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GASB - Governmental Accounting Standards Board. The authoritative accounting and financial reporting standard-setting body for governmental entities. General Administration - General Administration administered by the Budget Office, usually related to the implementation of Board policy. General Fund - The fund used to account for all financial resources except those required, or chosen to be accounted for in a different fund. General Ledger - Set of accounts which contain information needed to reflect the financial position and the results of the operations of the County. The debit balances equal the credit balances. General Obligation Debt - Bonds for the payment of which the full faith and credit of the issuing government are pledged. GFOA - Government Finance Officers Association. An organization whose membership consists of government financial officers throughout the United States and Canada. Information on pertinent legislation, accounting changes, new programs or innovations is shared with members in a regular newsletter. Career seminars and educational classes are provided regularly. GIS - Geographic Information System. Computerized mapping systems with databases attached to geographic coordinates. This allows the accumulation of layers of data, related to individual county functions that can be retrieved and displayed for specific land parcels. GOCO - Great Outdoors Colorado is a grant for trails and recreational facilities funded from Colorado lottery proceeds. Governmental Fund Types - Types include: Special Revenue, Capital Fund & Proprietary Fund. Gross Property Tax - Total amount of property tax derived by multiplying the mill levy by the valuation. This does not provide for any uncollectible amount. HB14-1002 – Colorado House Bill for the Water Infrastructure Natural Disaster Grant Fund. HHS - Housing and Human Services (Department of). HMGP - Hazard Mitigation Grant Program (FEMA). HMMF – Hazardous Materials Management Facility HUD - Housing & Urban Development (U.S.). HUTF - Highway Users Tax. Revenue derived from the state gasoline tax. This revenue can only be used for Road and Bridge activities. IGA - Intergovernmental Agreement. ILA/Chafee – Foster care independence program. IMPACT – Integrated Management Partnership for Adolescent and Child Community Treatment. Boulder County IMPACT is a partnership of 11 non-profit and government agencies serving the needs of youth and families who are involved with juvenile justice, child welfare and/or mental health agencies. Inflation - As defined by TABOR it is the percentage change in the United States Bureau of Labor Statistics Consumer Price Index for Denver-Boulder, all items, all urban consumers, or its successor index.
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Intergovernmental Expenditures - An expenditure category consisting of grants, entitlements, and cost reimbursements. Intergovernmental Revenue - A revenue category consisting of revenues received from other governmental entities such as Federal Grants, Social Services Program revenues from the State, or other local cities. ITC - Integrated Treatment Court is a collaborative project between the County, the 20th Judicial District, Social Services, and the Mental Health Partners. The mission of the ITC is to integrate substance abuse treatment, mental health treatment, intensive supervision and substantial judicial oversight to promote public safety and individual responsibility to reduce crime and to improve the quality of life for participants and their families. JC - Justice Center (20th Judicial District of Colorado). LEED - Leadership in Energy and Environmental Design certification program. LEAP – Low-income Energy Assistance Program. Levy - The total amount of taxes, special assessments or service charges imposed by a government. LID - Local Improvement District. Local Growth - A TABOR definition for a non-school district where a net percentage change in actual value of all real property in a district from construction of taxable real property improvements, minus destruction of similar improvements and additions to, minus deletions from, taxable real property. Also referred to as New Construction. Merit Pool - A pool for all General Fund employees’ merit, centrally administered by Human Resources. This replaces merit accounts in specific cost centers. Mill - One one-thousandth of a dollar of assessed valuation of property used to determine property taxes. Modified Accrual Basis - A budgetary accounting system used by governmental fund types. Revenues are recognized when they become both measurable and available (i.e. the amount of transaction can be determined and collected within the current period or soon enough thereafter to be used to pay liabilities of the current period). Expenditures are recognized when the related fund liability is incurred. New Construction - See Local Growth. Net Property Tax - The gross amount of property tax minus the budgeted uncollectible amount. This amount anticipated to be received is the working amount of property tax revenue used in the budgeting process. NRCS - National Resource Conservation Service. Office - Unit of County government that is administered by an Elected Official (Example: Sheriff). Open Space - Referring to tracts of undeveloped land which are utilized as natural buffers between communities, wildlife preservation areas, agricultural use, natural area hiking trails. Operating Budget - The grouping of all objects for expenditures that are not personal services (wages and benefits.), such as office supplies, rental expense. The General Fund appropriation for each agency is separated into the two groupings of personal services and operating.
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Organizational Administration - General Administration functions administered by Finance, usually related to employee benefits and self-insurance. OSTC – Open Space & Transportation Complex PACE – Partnership for Active Community Engagement (Offender Management - Jail). PERA - Public Employees’ Retirement Association (Colorado). Boulder County is a participating member. Personnel Budget - That grouping of wages and benefits of permanent and hourly employees. (See Operating Budget above.) PAN – Personnel Adjustment Notice POS - Parks and Open Space (Department). Property Tax - Taxes levied on all real and personal property according to the property’s valuation and the tax rate, in compliance with state and local statutes. Proposed Budget - Future year budgets that are prepared by each organization and submitted to the Budget staff for analysis. Proprietary Funds - are used to account for activities that are similar to businesses in the private sector. These funds are considered self-supporting in that the services rendered by them are generally financed through user charges or on a cost reimbursement basis. There are two types of proprietary funds such as Enterprise Funds and Internal Services Funds. PSSF – Promoting Safe and Stable Families Program Purchase Order - A document which authorizes the delivery of specified services. Purchased Services - This is a basic classification by object for services other than personal services which are required by the governmental unit in the administration of its assigned functions or which are legally or morally obligatory on the government unit. QECB - Qualified Energy Conservation Bonds. Bonded debt for qualifying energy conservation projects that receives an interest subsidy from a Federal ARRA program. Rating - The credit-worthiness of the county as evaluated by independent agencies. RCD – Resource Conservation Division Recommended Budget - After analysis and negotiation of proposed budgets with each organization/office by Budget staff, a balanced budget is submitted to the Board of Commissioners for their consideration. Restricted Fund Balance - Those portions of fund balance that are not available for appropriation or that are legally segregated for specific future use. Resolution - A special or temporary order of a legislative body requiring less legal formality than an ordinance or statute. Revenue Bonds – Bonds whose principal and interest are payable exclusively from a dedicated revenue source. RTD - Regional Transportation District. SNAP – Supplemental Nutrition Assistance Program.
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Statutory Property Tax Revenue Limit - Colorado Revised Statute 29-1-301. Property tax increases are limited to 5.5% from one tax year to the next. An adjustment for growth factor is allowed for new construction. The exemptions to this restriction are payment of bonds, payment of other contractual obligations approved by voters, and capital expenditures allowed by "Truth in Taxation" legislation. Supplemental Budget Request - Appropriations may be changed to allow for unforeseen circumstances that may occur after the budget has been adopted. Sustainability - Sustainability is a long-term goal that seeks to establish a long-term balance of environmental, economic and societal health. This involves the wise use of natural and economic resources and includes energy, fuel and resource efficiency; waste reduction; reuse and recycling; changes to building and land use; and a coordinated effort to educate and encourage the broader community to follow suit. SVVSD – St. Vrain Valley School District. TABOR - Taxpayers Bill of Rights, revenue and tax limit amendment. See Amendment 1. TANF - Temporary Assistance to Needy Families. Tax Levy - Unit of measurement is a mill (.001) which is then multiplied times the assessed value of real or personal property to determine the amount of taxes due. TIF - Taxing Increment Finance District. Tax increment financing is a public financing method that is used as a subsidy for redevelopment, infrastructure, and other community-improvement projects. Transfers - The transfer of dollars from one fund to another. Transfers are treated as an “other” financing source in the receiving fund and as an “other” financing use in the originating fund. Transportation Demand Management (TDM) Programs - Programs to reduce or shift demand on the transportation system during congested periods by providing alternatives to driving by providing incentives to carpool, use transit, walk, bicycle, work from home , or shift the trip to a less congested period of the day. Unincorporated County - Those portions of the county that are not part of a legal entity such as a city or town. Worthy Cause - A program funded by special use Sales Tax, as approved by voters in the November 2000 election, to finance land and buildings for various nonprofit agencies contracted with the County for human services.
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BUDGET INSTRUCTIONS
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ADOPTING RESOLUTIONS
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”Stream in Eldorado Canyon State Park in Boulder County, Colorado” by Carol M. Highsmith OMCV / Public domain